STRUCKMEYER, Vice Chief Justice.
Flagstaff Community Hospital commenced this action to recover taxes paid under protest in 1975 and the first half of 1976. The Superior Court granted the plaintiff's motion for summary judgment and this appeal followed. The Court of Appeals affirmed, holding in part that A.R.S. § 42-271(4) does not require the land to actually be in use before it can qualify for a charitable exemption. Opinion of the Court of Appeals vacated....
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