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ESTANCIA DEV. ASSOCIATES v. CITY OF SCOTTSDALE

No. 1 CA-TX 98-0006.

993 P.2d 1051 (1999)

196 Ariz. 87

ESTANCIA DEVELOPMENT ASSOCIATES, L.L.C., Plaintiff-Appellant, v. CITY OF SCOTTSDALE, Defendant-Appellee.

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

Review Denied November 30, 1999.

Attorney(s) appearing for the Case

Fennemore Craig, P.C. by Paul J. Mooney, William S. Gates, David T. Cox, John D. Everroad, Phoenix, Attorneys for Appellant.

Scottsdale City Attorney's Office by Amy L. Lieberman, Asst. City Attorney, Jenae R. Naumann, Asst. City Attorney, Scottsdale, Attorneys for Appellee.

OPINION

LANKFORD, Judge.

¶ 1 We hold in this appeal that the Model Tax Code, adopted as part of the Scottsdale Revised Code, does not tax sales of real property that is unimproved at the time of its sale. Accordingly, we reverse summary judgment entered by the Tax Court against Estancia Development Associates, L.L.C. ("Estancia") and for the City of Scottsdale on Estancia's claim for a refund of speculative builder taxes and penalties. The appeal presents...

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