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TITLE USA v. MARICOPA COUNTY

No. TX 91-00113.

174 Ariz. 534 (1993)

851 P.2d 159

TITLE USA; W.P. Ritter Limited Partnership; Thomas Tait and Patricia Tait, husband and wife; Thomas Tait v. MARICOPA COUNTY; Arizona Department of Revenue of Arizona.

Tax Court of Arizona.

May 5, 1993.

Attorney(s) appearing for the Case

Beus, Gilbert & Morrill by K. Layne Morrill, Phoenix, for plaintiffs.

Atty. Gen. by William D. Hostetler, Phoenix, for defendants.

OPINION

MURPHY, Judge Pro Tem.

The issue in this case is whether Taxpayers' land should have been classified as "vacant land" or land "used for agricultural purposes" for tax years 1991 and 1992. Taxpayers' land is comprised of approximately 150 acres and is located within the city limits of Tempe. Sixty percent of the land is owned by the W.P. Ritter Limited Partnership. Forty percent is owned by Thomas and Patricia Tait. For purposes of this Opinion, the...

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