Mohave County v. Duval Corp.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• referring to the reproduction cost of property method, future income projection method, and market data appraisal method
• noting that the taxpayer is not entitled to choose which method the county assessor applies, nor, when the method is challenged, is the court entitled to grant a taxpayer relief simply because the court feels a different method would have been preferable
• “There are three accepted approaches to estimating value: (1) the reproduction cost of the property, (2) income projected into the future (capitalization of income), and (3) market data appraisal which is the comparison of sales of similar property.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Golonka v. General Motors Corp.
  Court of Appeals of Arizona· 2003-04-01· cited 79×
• Business Realty of Arizona, Inc. v. Maricopa County
  Arizona Supreme Court· 1995-04-04· cited 34×
• Inspiration Consolidated Copper Co. v. Arizona Department of Revenue
  Court of Appeals of Arizona· 1985-09-19· cited 26×
• Magna Investment & Development Corp. v. Pima County
  Court of Appeals of Arizona· 1981-01-23· cited 17×
• Pima County v. Cyprus-Pima Mining Co.
  Arizona Supreme Court· 1978-04-10· cited 14×
• Caldwell v. Department of Revenue
  Court of Appeals of Arizona· 1979-04-03· cited 10×
• London Bridge Resort, Inc. v. Mohave County
  Court of Appeals of Arizona· 2001-07-10· cited 4×
• Biltmore Hotel Partners v. Maricopa County
  Arizona Tax Court· 1993-12-09· cited 1×
• Mesquite v. Ador
  Arizona Supreme Court· 2024-07-22

Cites

8 cases in this archive are cited by this case.

• State Board of Tax Commissioners v. Chicago, Milwaukee, St. Paul & Pacific Railroad
  Indiana Court of Appeals· 1951-01-26· cited 28×
• Graham County & the Arizona State Department v. Graham County Electric Cooperative, Inc.
  Arizona Supreme Court· 1973-07-10· cited 27×
• State Tax Commission v. Magma Copper Co.
  Arizona Supreme Court· 1932-11-16· cited 22×
• Navajo County v. Four Corners Pipe Line Company
  Arizona Supreme Court· 1970-12-31· cited 19×
• California Portland Cement Co. v. State Board of Equalization
  California Supreme Court· 1967-10-30· cited 19×
• State Tax Commission v. Phelps Dodge Corp.
  Arizona Supreme Court· 1945-04-06· cited 18×
• Navajo County v. Four Corners Pipe Line Company
  Arizona Supreme Court· 1971-04-16· cited 11×
• State Tax Commission v. Eagle Picher Mining & Smelting Co.
  Arizona Supreme Court· 1952-03-10· cited 4×