No. 2 CA-CIV 3058.

122 Ariz. 324 (1979)

594 P.2d 1020

The TUCSON JUNIOR LEAGUE OF TUCSON, Plaintiff/Appellant, v. Stephen E. EMERINE, Assessor, Pima County, Arizona, James Lee Kirk, Treasurer, Pima County, Arizona, E.S. "Bud" Walker, David Yetman, Katie Dusenberry, Conrad Joyner and Sam Lena, the Board of Supervisors of Pima County, Arizona, Pima County, a political subdivision of the State of Arizona, State of Arizona, a body politic, the Department of Revenue of the State of Arizona, Defendants/Appellees.

Court of Appeals of Arizona, Division 2.

Rehearing Denied March 7, 1979.

Review Denied April 3, 1979.

Attorney(s) appearing for the Case

Fish, Briney, Duffield, Miller, Young & Adamson, P.C. by Richard Duffield, Tucson, for plaintiff/appellant.

Robert K. Corbin, Atty. Gen. by Barbara E. Fisher, Asst. Atty. Gen., Stephen D. Neely, Pima County Atty. by Peter Pearman, Deputy County Atty., Tucson, for defendants/appellees.


RICHMOND, Chief Judge.

The Tucson Junior League appeals from a judgment which provides that real property owned by the League is not tax exempt under A.R.S. § 42-271(3) or (4). We find no error and affirm.

Appellant claims exemption for its property as a building "used for education."1 Although there was testimony about training programs offered in the building, some...

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