STEWART TITLE & TRUST v. PIMA COUNTY

No. 2 CA-CV 87-0104.

156 Ariz. 236 (1987)

751 P.2d 552

STEWART TITLE & TRUST OF TUCSON, an Arizona corporation, as Trustee under that certain trust known as Trust No. 2969; Hughes 523 Associates, an Arizona joint venture; and Nationwide Resources Corporation, an Arizona corporation, Plaintiffs/Appellees, v. PIMA COUNTY, a body politic; the State of Arizona, and Arizona Department of Revenue, Defendants/Appellants.

Court of Appeals of Arizona, Division 2, Department A.

Review Denied March 30, 1988.


Attorney(s) appearing for the Case

O'Connell, Wezelman, Poston & Bosse, P.C. by Steven L. Bosse and James D. Wezelman, Tucson, for plaintiffs/appellees.

Stephen D. Neely, Pima Co. Atty. by Peter E. Pearman, Tucson, Robert K. Corbin, Atty. Gen. by Michael G. Prost, Phoenix, for defendants/appellants.


OPINION

HOWARD, Presiding Judge.

This appeal is from the judgment of the superior court, following a trial de novo, reversing the decision of the state board of tax appeals. The board had affirmed the Pima County Assessor's decision reclassifying appellees' property as class four non-agricultural, with a valuation of $2,227,260 for 1985. The trial court held that the property was properly classified as agricultural, with a value of $3,455. The appellants concede...

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