UNIVERSITY PHYSICIANS, INC. v. PIMA COUNTY

No. 1 CA-TX 02-0006.

75 P.3d 153 (2003)

206 Ariz. 63

UNIVERSITY PHYSICIANS, INC., an Arizona non-profit corporation, Plaintiff-Appellee, v. PIMA COUNTY, a body politic and corporate; Rick Lyons, Pima County Assessor; Beth Ford, Pima County Treasurer; Mike Boyd, Supervisor, District 1; Dan Eckstrom, Supervisor, District 2; Sharon Bronson, Supervisor, District 3; Ray Carroll, Supervisor, District 4; Raul Grijalva, Supervisor, District 5; and Arizona Department of Revenue, Defendants-Appellants.

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

September 4, 2003.


Attorney(s) appearing for the Case

Lewis and Roca LLP By D. Douglas Metcalf, Diane Madenci, Tucson, Attorneys for Plaintiff/Appellee.

Barbara LaWall, Pima County Attorney, By Terri A. Roberts, Deputy County Attorney, Tucson, Attorneys for Defendants/Appellants.


OPINION

SNOW, Judge.

¶ 1 Pima County, its Board of Supervisors, Assessor, and Treasurer ("the County") appeal from a summary judgment that declared the property of University Physicians, Inc. ("UPI") exempt from ad valorem taxation under Arizona Revised Statutes ("A.R.S.") § 42-11107 (1999). The tax court's judgment also refunded the taxes UPI paid Pima County on UPI's real and business personal property for tax years 2000 and 2001.

¶...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases