Court of Appeals of Arizona August 28, 1990, No. 1 CA-CV 89-494 (City of Phoenix v. Town of Cave Creek)

OPINION

GERBER, Judge.

This case presents the issue whether Arizona’s annexation statute, A.R.S. § 9-471, requires signatures on a petition for annexation to be owners of land valued at its assessed or its full cash value. We hold that the statute requires the signatures of the owners of over half the assessed value.