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Packard Contracting Co. v. Roberts

Supreme Court of Arizona

October 9, 1950

PACKARD CONTRACTING CO.
v.
ROBERTS

Judgment affirmed.

Campbell, Rolle, Jones & Nabours, of Yuma, for appellant.

H. H. Baker, County Attorney, and William H. Westover, Special Deputy County Attorney, of Yuma, for appellee.

De Concini, Justice. La Prade, C. J., and Udall, Stanford, and Phelps, JJ., concurring.

OPINION

De Concini, Justice.

Page 792

[70 Ariz. 413] Dale N. Roberts, the Yuma County Treasurer, hereinafter called the plaintiff, brought an action in the Superior Court for Yuma County against the Packard Contracting Company, a corporation, hereinafter called the defendant, for the collection of taxes upon personal property either owned by it or in its possession. The case was tried to the court sitting without a jury. From a judgment in favor of plaintiff, defendant appeals.

The defendant was engaged in road construction work in the State of Arizona. Certain machinery and equipment used by it in highway construction was brought to Yuma County in April, 1947. All of the said machinery with the exception of two items had been located in Cochise County during the latter part of 1946, and in the early part of 1947, until it was moved in April of 1947 to Yuma County. One cement mixer and one sheepsfoot roller had not been in Cochise County with the other machinery but was located in other parts of the state until brought to Yuma County in April, 1947.

On April 8, 1947 the Yuma County Assessor levied and assessed personal property taxes upon the property above mentioned in the amount of $ 1,374.00. The said assessment was brought to defendant's notice. On the last Monday of April, 1947, the county assessor certified the said assessment to the county board of supervisors as provided by statute. The board of supervisors sat as a board of equalization on personal property valuations on the first Monday of May, 1947, at which time no objection was made to the said assessment and consequently the said personal property taxes were placed upon the personal property tax rolls and delivered to the Yuma County Treasurer for collection. On August 11, 1947 the board of supervisors passed a resolution striking the said assessment from the tax rolls. On March 15, 1948 they rescinded their resolution of August 11, 1947. The treasurer again sought to collect the personal property tax, but did not succeed because the defendant had moved the property from Yuma County; hence this suit.

The record also discloses that in February, 1947, the Cochise County Assessor took assessment forms to the defendant's office just outside of Lowell, Arizona and [70 Ariz. 414] left the same with an employee of defendant. On April 2, 1947 the said county assessor wrote a letter to defendant notifying it of his intention to assess the property. On April 30, 1948 a representative of the defendant corporation visited the office of the Cochise County Assessor with a list of personal property and its valuation. The

Page 793

assessor accepted the taxpayer's listed valuation of the property and it was assessed on May 3, 1947. The property was then placed on the Cochise County tax roll. On June 17th and 18th, 1947, defendant paid taxes on all the said equipment except the cement mixer and sheepsfoot roller to the Cochise County Treasurer.

The trial court made several findings of fact and conclusions of law, gave judgment in favor of plaintiff and overruled defendant's motion for a new trial. Defendant appeals from the judgment and the order overruling his motion for a new trial. Defendant assigns several errors and raises four propositions of law. We shall not weigh the respective merits of each assignment of error or proposition ...


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