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EL PASO ELEC. CO. v. MARICOPA COUNTY

No. 1 CA-TX 90-035.

171 Ariz. 489 (1992)

831 P.2d 865

EL PASO ELECTRIC COMPANY; the Department of Water and Power of the City of Los Angeles; Public Service Company of New Mexico; Southern California Edison Company; Southern California Public Power Authority Association; the First National Bank of Boston, a national banking association, as Trustee under the certain Trust Agreements et al., Plaintiffs-Appellants, Cross-Appellees, v. MARICOPA COUNTY, a political subdivision of the State of Arizona, Defendant-Appellee, Cross-Appellant, Arizona Department of Revenue, an agency of the State of Arizona, Defendant-Appellee.

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

Review Granted June 30, 1992.

Attorney(s) appearing for the Case

Snell & Wilmer by Lawrence F. Winthrop and Eileen J. Moore, Phoenix, for plaintiffs-appellants, cross-appellees.

Lewis & Roca by John P. Frank and Patrick Derdenger, Phoenix, for defendant-appellee, cross-appellant Maricopa County.

Grant Woods, Atty. Gen. by Daniel G. Harrington, Asst. Atty. Gen., Phoenix, for defendant-appellee Arizona Dept. of Revenue.

OPINION

CONTRERAS, Presiding Judge.

The owners of taxable real property in Maricopa County appeal from a judgment of the Arizona Tax Court determining that the county correctly calculated its levy limit for the 1987 tax year under article IX, section 19 of the Arizona Constitution and A.R.S. section 42-301. Our decision in this appeal is controlled by our opinion in Salt River Project Agricultural Improvement and Power District v. Apache County, ...

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