Golder V. Department Of Revenue

In this appeal nine property owners challenged the validity of the Pima County Assessor's valuation of their property for 1975. The nine taxpayers appealed individually pursuant to A.R.S. §§ 42-241.01 and 42-245. All nine then appealed to the Superior Court of Pima County pursuant to A.R.S. § 42-151. The nine appeals were consolidated for trial. The superior court found that the valuations of appellants' properties by the county assessor were not excessive. The taxpayers filed a timely appeal with the Court of Appeals, 123 Ariz. 271, 599 P.2d 227, and that court affirmed the trial court. Because of an apparent conflict between this decision and a previous opinion by the Court of Appeals, Division One, in Burns v. Herberger, 17 Ariz. App. 462, 498 P.2d 536 (1972), we granted the taxpayers' petition for review. We vacate the decision of the Court of Appeals and affirm the decision of the trial court.