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SALT RIVER PROJECT v. APACHE COUNTY

No. 1 CA-TX 91-002.

171 Ariz. 476 (1992)

831 P.2d 852

SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT AND POWER DISTRICT, a political subdivision of the State of Arizona; the Atchison, Topeka and Santa Fe Railway Company, a Delaware corporation; Tucson Electric Power Company, an Arizona corporation; San Carlos Resources, Inc., an Arizona corporation; Valencia Energy Company, an Arizona corporation; Mountain States Telephone and Telegraph Company, a Colorado corporation, doing business as U.S. West Communications; Arizona Public Service Company, an Arizona corporation; Public Service Company of New Mexico, a New Mexico corporation, Plaintiffs-Appellants, v. APACHE COUNTY, a political subdivision of the State of Arizona; Arizona Department of Revenue, an agency of the State of Arizona, Defendants-Appellees.

Court of Appeals of Arizona, Division 1, Department T.

Review Granted June 30, 1992.

Attorney(s) appearing for the Case

Jennings, Strouss & Salmon by Ann M. Dumenil, Phoenix, for plaintiff-appellant Salt River Project Agr. Imp. and Power Dist.

Fennemore Craig, P.C. by Timothy Berg, Paul J. Mooney, Phoenix, for plaintiffs-appellants Atchison, Topeka & Santa Fe Ry. Co., Tucson Elec. Power Co., Mountain States Tel. & Tel. Co., San Carlos Resources, Inc. and Valencia Energy Co.

Snell & Wilmer by Lawrence F. Winthrop, Eileen J. Moore, Phoenix, for plaintiffs-appellants Ariz. Public Service Co. and Public Service Co. of N.M.

Mohr, Hackett, Pederson, Blakley, Randolph & Haga, P.C. by David L. Haga, Robert E. Jacobson, Azim Q. Hameed, Phoenix, for defendant-appellee Apache County.

Grant Woods, Atty. Gen. by Patrick Irvine, Asst. Atty. Gen., Phoenix, for defendant-appellee Ariz. Dept. of Revenue.

OPINION

CONTRERAS, Presiding Judge.

The owners of taxable real property in Apache County appeal from a summary judgment entered by the Arizona Tax Court in the county's favor. In entering summary judgment, the Arizona Tax Court determined that the county had correctly calculated its levy limit for the 1986 tax year pursuant to article IX, section 19 of the Arizona Constitution and A.R.S. section 42-301. The Arizona Tax Court based its determination upon...

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