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SCOTTSDALE PRINCESS v. MARICOPA COUNTY

No. 1 CA-TX 93-0016.

185 Ariz. 368 (1995)

916 P.2d 1084

185 Ariz. 368

SCOTTSDALE PRINCESS PARTNERSHIP, an Arizona general partnership, Plaintiff-Appellant, Cross-Appellee, v. MARICOPA COUNTY, a political subdivision of the State of Arizona; and the Department of Revenue of the State of Arizona, Defendants-Appellees, Cross-Appellants.

Court of Appeals of Arizona, Division 1, Department T.

Reconsideration Denied November 9, 1995.

Review Denied May 21, 1996.

Attorney(s) appearing for the Case

Nearhood & Associates, P.C. by James R. Nearhood, Richard D. Nearhood, Scottsdale, for plaintiff-appellant, cross-appellee.

Helm & Kyle, Ltd. by John D. Helm, Roberta S. Livesay, Ileen K. Keenan, Tempe, for defendant-appellee, cross-appellant Maricopa County.

Grant Woods, Arizona Attorney General by Steven R. Partridge, Assistant Attorney General, Phoenix, for defendant-appellee, cross-appellant Department of Revenue.

OPINION

LANKFORD, Presiding Judge.

Scottsdale Princess Partnership ("Taxpayer") appeals from a tax court judgment sustaining the legality of property tax assessments for tax years 1989 through 1992 relating to the parcels and improvements comprising the Scottsdale Princess Resort. Maricopa County cross-appeals from the tax court's order determining that taxpayer could not be held liable to pay additional taxes resulting from the transfer of improvements...

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