NORDSTROM, INC. v. MARICOPA COUNTY

No. 1 CA-TX 02-0021.

88 P.3d 1165 (2004)

207 Ariz. 553

NORDSTROM, INC., a corporation; Scottsdale Fashion Square Partnership, a partnership, Plaintiffs-Appellants, Cross-Appellees, v. MARICOPA COUNTY, Defendant-Appellee, Cross-Appellant.

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

April 29, 2004.


Attorney(s) appearing for the Case

Fennemore Craig, P.C. By Paul J. Mooney, Paul Moore, Phoenix, Attorneys for Plaintiffs-Appellants.

Helm & Kyle, Ltd. by Roberta S. Livesay, Tempe, Special Counsel for Defendant-Appellee.


OPINION

GEMMILL, Judge.

¶ 1 Nordstrom, Inc. and Scottsdale Fashion Square Partnership ("SFSP") (collectively "Taxpayers") appeal the property tax valuations for the Nordstrom department store (the "Store") in Scottsdale Fashion Square for the 1999 and 2000 tax years. We hold that the Store is not a "shopping center" as defined in Arizona Revised Statutes ("A.R.S.") section 42-13201 (1999) for property tax valuation purposes. In addition, Maricopa County...

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