CNL HOTELS & RESORTS v. MARICOPA COUNTY

No. 1 CA-TX 09-0003.

244 P.3d 592 (2010)

CNL HOTELS AND RESORTS, INC., a Maryland corporation; and Marriott Desert Ridge Resort, LLC, a Delaware limited liability company, Plaintiffs/Appellants, v. MARICOPA COUNTY, a political subdivision of the State of Arizona, Defendant/Appellee.

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

December 28, 2010.


Attorney(s) appearing for the Case

Gallagher & Kennedy, P.A. By Mark A. Fuller , Brian W. LaCorte , James G. Busby, Jr. , Phoenix, Attorneys for Plaintiffs/Appellants.

Helm & Kyle, Ltd. By Roberta S. Livesay , Raushanah Daniels , Tempe, Attorneys for Defendant/Appellee.


OPINION

DOWNIE, Judge.

¶ 1 This is a property tax challenge to the classification of property located on State-owned land. The Arizona Tax Court granted summary judgment to defendant/appellee Maricopa County (the "County"), concluding it had properly classified plaintiffs'/appellants' ("Taxpayers") property as class one. We reverse and hold that the property should be classified as class nine because the necessary governmental reversionary interest...

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