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TITLE USA v. MARICOPA COUNTY

Nos. TX 88-00289, TX 89-00963.

168 Ariz. 10 (1991)

810 P.2d 633

TITLE USA; W.P. Ritter Limited Partnership; Thomas Tait and Patricia Tait, husband and wife; Thomas Tait v. MARICOPA COUNTY; Arizona Department of Revenue. Kemper MARLEY and Ethel May Marley, husband and wife; Kemper Marley; Joyce Corrigan v. ARIZONA DEPARTMENT OF REVENUE; Maricopa County.

Tax Court of Arizona.

April 30, 1991.

Attorney(s) appearing for the Case

Beus, Gilbert & Morrill by K. Layne Morrill, Phoenix, for plaintiffs-appellants Title USA, et al.

Attorney Gen. by Jack B. Schiffman, James D. Winter, and Michael F. Kempner, Phoenix, for defendant-appellee Arizona Dept. of Revenue.

Maricopa County Atty. Civ. Div. by Sandor O. Shuch and Sydney K. Davis, Phoenix, for defendant-appellee Maricopa County.

Fennemore Craig, P.C. by Paul J. Mooney, Phoenix, for plaintiffs-appellants Kemper Marley, et al.

OPINION

MORONEY, Judge.

The two cases under consideration in this Opinion are property tax appeals brought pursuant to A.R.S. § 42-177. In both cases, the taxpayers challenge the taxing authority's refusal to classify the subject property as "used for agricultural purposes." Property "used for agricultural purposes" is valued for tax purposes by an income method defined in A.R.S. § 42-141(A)(5).

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