MEMORIAL HOSPITAL v. SPARKS

No. 1 CA-CIV 666.

9 Ariz. App. 478 (1969)

453 P.2d 989

MEMORIAL HOSPITAL, a non-profit Arizona corporation, Appellant, v. C.L. SPARKS, Maricopa County Assessor; John A. Foote, Maricopa County Treasurer; B.W. Burns, L. Alton Riggs and William S. Andrews, members of the Maricopa County Board of Supervisors; and William E. Stanford L. Waldo DeWitt and John M. Hazelett, members of the Arizona State Tax Commission, Appellees.

Court of Appeals of Arizona.

Rehearing Denied May 19, 1969.

Review Denied June 10, 1969.


Attorney(s) appearing for the Case

Allen L. Feinstein, Phoenix, for appellant.

Beer & Kalyna, by Olgerd W. Kalyna, Phoenix, for appellees Maricopa County Assessor, Maricopa County Treasurer, Maricopa County Board of Supervisors.

Gary K. Nelson, Atty. Gen., Darrell F. Smith, former Atty. Gen., by James D. Winter, Asst. Atty. Gen., for appellees Arizona State Tax Commission.


CAMERON, Judge.

This is an appeal from a judgment of the Superior Court of Maricopa County which found that property owned and operated by Memorial Hospital under the name of Memorial Senior Citizens Towers was not entitled to an exemption from real property taxation.

The named appellees appeared in their official capacity and remain in the caption even though some have been succeeded in office. This opinion shall have the same effect as though the current...

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