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RECREATION CENTERS v. MARICOPA COUNTY

No. CV-87-0087-PR.

162 Ariz. 281 (1989)

782 P.2d 1174

RECREATION CENTERS OF SUN CITY, INC., a nonprofit corporation, Plaintiff-Appellee, v. MARICOPA COUNTY, a body politic, and the Arizona Department of Revenue, Defendants-Appellants.

Supreme Court of Arizona, En Banc.

Reconsideration Denied December 12, 1989.

Attorney(s) appearing for the Case

Evans, Kitchel, & Jenckes, P.C. by James R. Hienton and David J. Ouimette, Phoenix, for plaintiff-appellee.

Robert K. Corbin, Atty. Gen., and Anthony B. Ching, Sol. Gen. by Robert A. Zumoff and James D. Winter, Asst. Attys. Gen., Phoenix, for defendants-appellants.

FELDMAN, Vice Chief Justice.

Maricopa County and the Department of Revenue ("department") petition this court to review a court of appeals decision holding that a deed restriction on property owned by Recreation Centers of Sun City, Inc. ("Rec Centers") destroyed the property's value for tax purposes. See Recreation Centers of Sun City, Inc. v. Maricopa County, 162 Ariz. 277, 782 P.2d 1170

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