101 P.2d 465 CITY OF DOUGLAS, a Municipal Corporation; CITY OF BISBEE, a Municipal Corporation, SCHOOL DISTRICT No. 2, of the County of Cochise, State of Arizona; and SCHOOL DISTRICT No. 27, of the County of Cochise, State of Arizona, Appellants, v. JAMES L. POWELL, as Assessor of Cochise County, State of Arizona, and as […]