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AILEEN H. CHAR INTEREST v. MARICOPA COUNTY

No. CV-03-0348-PR.

93 P.3d 486 (2004)

208 Ariz. 286

AILEEN H. CHAR LIFE INTEREST, 629 Investments, a Hawaii Partnership, Remainder Interest; Aimco Properties LP; Aimco/Blossomtree Apts LP; Al-Said Anna F T; Alta Place Property Inc.; Arcadia Villa Apts, LLC; Arizona Grano-Palms Ltd; Camino Apts; Cinnamon Properties; Con Am Realty Investors; Cook Inlet Region of Arizona Inc; Delcastello Irene Trust; EQR Villa Manana Vistas Inc; EQR-Watson GP; Equity Residential Properties; ERP Operating LP; Evans Withycombe Finance PSHP Suite A200; Evans Withycombe Finance Partnership LP; Evans Withycombe Residential; Evans Withycombe Residential LP; Forest Park LLC; G & E Holdings Inc; Greenway Phoenix Association Ltd Partnership; Heatherwood Investors Ltd Partnership; Laurels Saddle Club LP; Magellan Northwood Inc; Mariposa Joint Venture; Moraru, Peter & Elizabeth; Mountain View Casitas LP; NHP Summer LP; Orchard Mesa Associates Ltd Partnership; OTC Apartments LP; Parkside; Parkside Partnership; Paso Robles LLC; Phoenix Courtyards Ltd Partnership; Pine Springs LLC; Professional Property Inv Ltd; Scottsdale Palms Ltd Partnership; Smith Melvin W Jr & Marjorie L TR; Sunset Shadows Inc; Sunshine Land Associates Lp; The Phoenix Apts LLC; The S Development Company; Thomson Thomas J; TPOC Ltd Liability Co; Verde Investment Inc; W.L. Properties LLC; Wellsford Residential Trust; YF Partners Green LP, Plaintiffs-Appellees, v. MARICOPA COUNTY, a political subdivision of the State of Arizona, Defendant-Appellant. Anthem Dunlap Square, LLC, a limited liability company, Plaintiff-Appellee, v. Maricopa County, a political subdivision of the State of Arizona, Defendant-Appellant. Century Properties Fund XIX; Farnam Companies Inc; Feiga/Cimmaron LP; Pacific Corinthian Life Insurance; Ronald L. Herrick Trustee; Sano Corporation; White, Howell and Hall, LLC, Plaintiffs-Appellees, v. Maricopa County, a political subdivision of the State of Arizona, Defendant-Appellant. Aileen H. Char Life Interest, 629 Investments, a Hawaii Partnership, Remainder Interest; Aimco Properties LP; Aimco/Blossomtree Apts LP; Alsaid Anna FT; Alta Place Property Inc; Arcadia Villa Apts. LLC; Arizona Grano-Palms Ltd; Camino Apts; Cinnamon Properties; Con Am Realty Investors; Cook Inlet Region of Arizona Inc; Delcastello Irene Trust; EQR-Watson GP; Equity Residential Properties; ERP Operating LP; Evans Withycombe Finance PSHP Suite A200; Evans Withycombe Finance Partnership L.P.; Evans Withycombe Residential; Evans Withycombe Residential LP; Forest Part LLC; G & E Holdings INC; Glenway Phoenix Assoc LED Partnership; Leatherwood Investors LED Partnership; Laurels Saddle Club LP; Magellan Northwood, Inc; Mariposa Joint Venture; Moraru, Peter & Elizabeth; Mountain View Casitas LP; NHP Summer, L.P.; Orchard Mesa Associated Ltd Partnership; OTC Apartments LP; Parkside; Parkside Partnership; Paso Robles LLC; Phoenix Courtyards Ltd Partnership; Pine Springs, LLC; Professional Property Inv Ltd; Scottsdale Palms Ltd Partnership; Smith Melvin W Jr & Marjorie L Tr; Sunset Shadows, Inc,; Sunshine Land Associates LP; The Phoenix Arts LLC; The S Development Company; Thomson Thomas J; TPOC Ltd Liability CO; Verde Investments, Inc,; W.L. Properties, LLC; Wellsford Residential Trust; YF Partners Green LP, Plaintiffs-Appellants, Cross-Appellees, v. Maricopa County, a political subdivision of the State of Arizona; and the Department of Revenue of the State of Arizona, Defendants-Appellees, Cross-Appellants.

Supreme Court of Arizona, En Banc.

July 13, 2004.

Attorney(s) appearing for the Case

Fennemore Craig, P.C., by Paul J. Mooney, Jim L. Wright, and Paul Moore, Phoenix, Attorneys for Aileen H. Char, et al.

Helm & Kyle, LTD, by Roberta S. Livesay and Lisa J. Bowey, Tempe, Special Counsel for Maricopa County.

Terry Goddard, Attorney General, by Frank Boucek, III, Assistant Attorney General, Phoenix, Attorneys for Arizona Department of Revenue.

OPINION

McGREGOR, Vice Chief Justice.

¶ 1 We granted review to clarify the elements a taxpayer must prove to establish discriminatory property tax valuation in violation of Arizona's Uniformity Clause. Ariz. Const. art. IX, § 1. We exercise jurisdiction pursuant to Article VI, Section 5.3 of the Arizona Constitution, Rule 23 of the Arizona Rules of Civil Appellate Procedure, and Arizona Revised Statutes (A.R.S.) § 12-120.24 (2003).

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