[Download] "State v. Superior Court of Arizona for Maricopa County" by Arizona Supreme Court * eBook PDF Kindle ePub Free

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eBook details

• Title: State v. Superior Court of Arizona for Maricopa County
• Author : Arizona Supreme Court
• Release Date : January 11, 1976
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 68 KB

Description

The facts are undisputed. Respondent Kerr-McGee is the lessee under certain gas and oil leases with the Navajo Indian Tribe, some of which are within the boundaries of Chinle School District No. 24, in Apache County, Arizona. The Arizona Department of Property Valuation assessed these leases at the value of $3,058,240.00, and taxes were levied against Kerr-McGee for state, county, school district, and other purposes in the total amount of $1,572,274.82 for the 1975 tax year. Kerr-McGee, pursuant to A.R.S. § 42-204(A), paid the first half of these taxes under protest and filed a complaint in the Superior Court of Apache County to recover the taxes so paid. Kerr-McGee moved for summary judgment on its first claim, on the grounds that A.R.S. § 42-227.04 does not authorize taxation of leasehold interests in oil and gas rights. On March 22, 1976, the trial court entered an order granting the motion, declaring the tax levy illegal and void, and enjoining the further imposition and collection of the taxes.

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