Court of Appeals of Arizona January 24, 1978, Nos. 2 CA-CIV 2552 to 2 CA-CIV 2560 (Golder v. Department of Revenue, State Board of Tax Appeals)

OPINION

HOWARD, Judge.

This case involves the application of A.R.S. § 42-123(A)(5) which states:

“A. The department [of revenue] shall:

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5. Adopt standard appraisal methods and techniques for use by the department and county assessors in determining the valuation of property, and prepare and maintain manuals and other necessary guidelines reflecting such methods and techniques in order to