In this matter, the Court of Appeals, see 22 Ariz.App. 46, 523 P.2d 97 (1974), held in an extensive written opinion that the action of the Pima County Assessor, pursuant to a county three-year cyclical, re-evaluation plan was constitutional under Article 9, § 1, of the Arizona Constitution, A. R.S. We accepted review to examine into the question.

Our conclusions are in accord with those expressed in the Court of Appeals opinion. The opinion is approved and judgment is ordered in favor of the appellees, cross-appellants as directed therein.