Title: Department of Prop. Valu. v. SALT RIVER PROJ., ETC.
Citation: 113 Ariz. 472, 556 P.2d 1134
Docket Number: 12805-PR
State: Arizona
Issuer: Arizona Supreme Court
Date: November 5, 1976

113 Ariz. 472 (1976) 556 P.2d 1134 DEPARTMENT OF PROPERTY VALUATION, Appellant, v. SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT &amp; POWER DISTRICT and Board of Property Tax Appeals of the State of Arizona, Appellees. No. 12805-PR. Supreme Court of Arizona, In Banc. November 5, 1976. *473 Bruce E. Babbitt, Atty. Gen. by Robert F. Brunn, James D. Winter, Mary Z. Chandler, Asst. Attys. Gen., and Donald P. Roelke, Sp. Asst. Atty. Gen., Phoenix, for appellant. Jennings, Strouss &amp; Salmon by Clarence J. Duncan, Leo R. Beus, Phoenix, for appellee Salt River Project. Beer, Kalyna &amp; Simon by Olgerd W. Kalyna, Phoenix, for amicus curiae Maricopa County. Snell &amp; Wilmer by Edward Jacobson, Burr Sutter, Phoenix, for amicus curiae Arizona Public Service. STRUCKMEYER, Vice Chief Justice. This petition for review was brought by the Salt River Project Agricultural Improvement and Power District. It sought to vacate a decision of the Court of Appeals, Division One, 27 Ariz. App. 110, 551 P.2d 559 (1976), reversing a summary judgment granted in the Superior Court in favor of the District. We accepted review to correct certain statements made in the decision which limited the scope of the Arizona statute, A.R.S. § 42-204. In the years 1970, 1971 and 1972, the District appealed to the State Board of Property Tax Appeals to reduce the valuation of its property as fixed for tax contribution purposes by the State Department of Property Valuation under A.R.S. § 45-2201, et seq. The Board of Property Tax Appeals ordered the valuation reduced for each of the stated three years. Pursuant to A.R.S. § 42-151, the Department appealed to the Superior Court, where the appeals were consolidated for disposition. The Superior Court summarily entered judgments favorable to the District, and the Department appealed to the Court of Appeals. That court reversed and remanded for proceedings consistent with its decision. In the course of its decision, the Court of Appeals stated that a taxpayer cannot test the issue of the valuation of his property in a suit brought under the authority of A.R.S. § 42-204. We are of a contrary view. This language, to be found in the prior case of County of Maricopa v. Chatwin, 17 Ariz. App. 576, 582, 499 P.2d 190, 196, correctly states the Arizona law: Any statement or suggestion in the instant case which is not consistent with the foregoing quoted language is expressly disapproved. The judgment of the Superior Court is reversed and this cause remanded for further consideration as directed by the Court of Appeals, 27 Ariz. App. 110, 551 P.2d 559. CAMERON, C.J., and HAYS, HOLOHAN and GORDON, JJ., concur.