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INDUSTRIAL DEV. AUTH. v. MARICOPA COUNTY

No. 1 CA-TX 96-0013.

944 P.2d 73 (1997)

189 Ariz. 558

The INDUSTRIAL DEVELOPMENT AUTHORITY OF the COUNTY OF PIMA, an Arizona non-profit corporation, Plaintiff-Appellant, v. MARICOPA COUNTY, a political sub-division of the State of Arizona; and the Department of Revenue of the State of Arizona, Defendants-Appellees.

Court of Appeals of Arizona, Division 1, Department T.

September 4, 1997.

Attorney(s) appearing for the Case

Nearhood & Associates, P.C. by Richard D. Nearhood, James D. Nearhood, Scottsdale, for Plaintiff-Appellant.

Richard M. Romley, Maricopa County Attorney by Sandor Shuch, Deputy County Attorney, Phoenix, for Defendants-Appellees.

OPINION

NOYES, Presiding Judge.

The Industrial Development Authority of the County of Pima ("Pima IDA") bought sixteen apartment complexes in Maricopa County and claimed that they were exempt from ad valorem taxation because Pima IDA was a political subdivision of the state and, therefore, its property was "state" property, which is constitutionally exempted from taxation. The tax court upheld the tax and we affirm.

I.

Pima IDA is an Arizona...

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