UNIVERSITY MEDICAL CENTER CORP. v. DEPARTMENT OF REV.

No. 1 CA-TX 01-0005.

36 P.3d 1217 (2001)

201 Ariz. 447

UNIVERSITY MEDICAL CENTER CORPORATION, an Arizona nonprofit corporation, Plaintiff-Appellant, v. The DEPARTMENT OF REVENUE of the State of Arizona; Pima County, a body politic and corporate; Rick Lyons, in his capacity as Pima County Assessor; and James Lee Kirk, in his capacity as Pima County Treasurer, Defendants-Appellees.

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

December 24, 2001.


Attorney(s) appearing for the Case

Brown & Bain, P.A. by D. Douglas Metcalf, Philip R. Higdon, Tucson, for Plaintiff-Appellant.

Barbara LaWall, Pima County Attorney by Alison K. North, Deputy County Attorney, Tucson, for Defendants-Appellees.


OPINION

NOYES, Judge.

¶ 1 University Medical Center Corporation ("UMCC") appeals from a judgment in favor of appellees (collectively "the assessor") determining as a matter of law that six parcels that UMCC owned outside the University of Arizona campus did not qualify for exemption from ad valorem taxation under Arizona Revised Statutes ("A.R.S.") section 15-1637(D) (Supp.2001), 42-11105(A) (1999), 42-11105(B), or 42-11107 (1999). UMCC's entitlement...

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