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CNL HOTELS AND RESORTS v. MARICOPA COUNTY

No. CV-11-0072-PR.

279 P.3d 1183 (2012)

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.

Supreme Court of Arizona, En Banc.

July 3, 2012.

Attorney(s) appearing for the Case

Ballard Spahr LLP by Brian W. LaCorte , Joseph A. Kanefield and Gallagher & Kennedy, P.A. by Mark A. Fuller , James G. Busby, Jr. , Attorneys for CNL Hotels and Resorts Inc and Marriott Desert Ridge Resort LLC.

Helm Livesay & Kyle Ltd., by Roberta S. Livesay , Raushanah Daniels , Tempe, Attorneys for Maricopa County.

Lasota & Peters, PLC by Donald M. Peters , Kristin M. Mackin , Phoenix, Attorneys for Amicus Curiae Arizona Association of School Business Officials.

Gust Rosenfeld P.L.C. by David A. Pennartz , Phoenix, Attorney for Amicus Curiae Paradise Valley Unified School District No. 69.

Jones Skelton & Hochuli, P.L.C. by Timothy J. Bojanowski , Phoenix, Attorney for Amici Curiae Rodger Dahozy, Philip S. Leiendecker, Chris Mazon, Darlene Adler, Linda Durr, Keith E. Russell, Cammy Darris, William Staples, Paul Larkin, Felipe A. Fuentes, Jr., Pamela J. Pearsall, and Joe Wehrle.

Thomas C. Horne , Arizona Attorney General by Paula S. Bickett , Chief Counsel, Civil Appeals, Daniel P. Schaack , Assistant Attorney General, Phoenix, Attorney for Amicus Curiae State of Arizona.

OPINION

BRUTINEL, Justice.

¶ 1 Improvements on land leased from the state qualify for a reduced ad valorem tax rate if they "become the property of the ... state ... on termination of the leasehold interest in the property." A.R.S. § 42-12009(A)(1)(a) (2009). We hold that this provision applies when, at the time of taxation, improvements exist on the land that, under the terms of the lease, would become the state's property upon lease termination...

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