WADDELL v. 38TH STREET PARTNERSHIP

No. TX 91-01494.

173 Ariz. 137 (1992)

840 P.2d 313

Paul WADDELL v. 38th STREET PARTNERSHIP, et al.

Tax Court of Arizona.

October 23, 1992.


Attorney(s) appearing for the Case

Atty. Gen. by Michael F. Kempner, Phoenix, for plaintiff-appellant.

Nearhood & Associates by James R. Nearhood, Phoenix, George S. Barnett, Townsdin Dybvig & Heimbach, P.C. by Gary W. Heimbach, Tully & Wezelman, P.C. by James D. Wezelman, Tucson, for defendants-appellees.


OPINION

MORONEY, Judge.

This is another case spawned by the Arizona Court of Appeals' decision in Hayden Partners Ltd. Partnership v. Maricopa County, 166 Ariz. 121, 800 P.2d 987 (App. 1990). In Hayden Partners, the issue presented arose from the process of constructing residential subdivisions. When the process begins, the property to be developed is vacant land, classed...

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