(DOWNLOAD) "State Tax Commission V. Board Of Supervisors Of Yavapai County" by Arizona Supreme Court " Book PDF Kindle ePub Free
eBook details
- Title: State Tax Commission V. Board Of Supervisors Of Yavapai County
- Author : Arizona Supreme Court
- Release Date : January 20, 1934
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 77 KB
Description
In this situation the correctness of the judgment depends wholly upon the sufficiency of the complaint, which alleges in substance as follows: The United Verde Copper Company owns about one hundred thirty-two mining claims in Yavapai county, Arizona, and on May 20, 1933, filed with the assessor of that county a list of its taxable property, except these mining claims, but on August 16, 1933, or two days after the state board of equalization had finished equalizing and adjourned, filed with the county assessor an unsigned and unverified list of these claims. The following day, August 17th, the assessor valued and assessed them at $8,162,043, as nonproducing mining claims. Two days thereafter, or on August 19th, the state tax commission by written order directed the board of supervisors to reconvene as a board of equalization and raise the valuation of these claims to $17,638,043 and to cause the assessment-rolls to be corrected to show this. The board reconvened pursuant to this order but refused to raise the valuation of the mining claims as directed, or at all, but approved and affirmed that made by the assessor.
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