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Powell v. Gleason

Supreme Court of Arizona

November 29, 1937

JAMES L. POWELL, as Assessor of Cochise County, State of Arizona, and as Agent of the Motor Vehicle Division of the Arizona State Highway Department, Appellant,
v.
R. I. GLEASON, JOE COLFORD and SCHOOL DISTRICT NUMBER 2 of the County of Cochise, State of Arizona, Appellees

APPEAL from a judgment of the Superior Court of the County of Cochise. John Wilson Ross, Judge. Judgment affirmed.

Mr. Joe Conway, Attorney General, Mr. J. M. Johnson and Mr. W. E. Polley, his Assistants, and Mr. Frank E. Thomas, County Attorney of Cochise County, for Appellant.

Messrs. Sutter & Gentry, for Appellees.

OPINION

Page 48

[50 Ariz. 544] LOCKWOOD, J.

This is an appeal from a judgment of the superior court of Cochise county holding void, as unconstitutional, chapter 66 of the Regular Session of the Thirteenth Legislature of the state of Arizona. The

Page 49

chapter reads, so far as material to the issues of this case, as follows:

"1635a.... In addition to the fees provided by chapter 31, Revised Code of 1928, and amendments thereto, every owner of a motor vehicle, trailer or semi-trailer operated upon the highways of this state, if such vehicle be subject to a registration fee, shall pay annually to the county assessor, at the time of the application for registration, a tax on such motor vehicle, trailer or semi-trailer equal to three cents on each dollar on the full cash value of such vehicle, provided that the taxes on any motor vehicle, trailer or semi-trailer registered from any incorporated city or town in this state, shall be four cents on each dollar of full cash value of such vehicle, and provided further that such tax on any new vehicle or any vehicle not previously registered in this state, which shall be registered after the beginning of the registration year, shall be reduced by one-twelfth for each full month that shall have elapsed since the beginning of the registration year for which registration is sought at the time when such vehicle becomes subject to registration. No motor vehicle, trailer, or semi-trailer shall be registered without the tax herein provided shall have been paid.

"1635b.... The county assessor shall determine and fix the full cash value of such vehicle at the time the tax is paid. The prima facie full cash value shall be as follows:

[50 Ariz. 545] "1. During the first calendar year of the life of the vehicle sixty per centum of the manufacturer's list price of a similar or corresponding model of the same make, plus the cost or manufacturer's list price of equipment, apparatus, hoists, other types of body, or other equipment attached to or added to the vehicle after its purchase, and not included in the manufacturer's list price of the vehicle.

"2.During each succeeding year thereafter the prima facie full cash value shall be determined by reducing the prima facie full cash value for the first calendar year of the life of the vehicle, one-fourth; provided, that the prima facie full cash value shall not be reduced below the sum of one hundred dollars.

"1635c.... The county assessor shall determine and fix the full cash value of such vehicle at the time the tax is paid. The prima facie full cash value shall be as follows:

"1. During the first calendar year of the life of the vehicle sixty per centum of the manufacturer's list price of a similar or corresponding model of the same make, plus the cost or manufacturer's list price of equipment, apparatus, hoists, other types of body, or other equipment attached to or added to the vehicle after ...


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