SCOTTSDALE/101 ASSOCS. v. MARICOPA COUNTY

Nos. 1 CA-TX 14-0003, 1 CA-TX 14-0008, 1 CA-TX 14-0011, 1 CA-TX 14-0012.

359 P.3d 1035 (2015)

238 Ariz. 291

SCOTTSDALE/101 ASSOCIATES, LLC, an Arizona limited liability company; Scottsdale 101 Retail, LLC, a Delaware limited liability company, Plaintiffs/Appellants, v. MARICOPA COUNTY, a political subdivision of the State of Arizona, Defendant/Appellee. Scottsdale 101 Retail, LLC, a Delaware limited liability company, Plaintiff/Appellant, v. Maricopa County, a political subdivision of the State of Arizona, Defendant/Appellee. Vestar DRM-OPCO, LLC, a Delaware limited liability company, Plaintiff/Appellant, v. Maricopa County, a political subdivision of the State of Arizona, Defendant/Appellee.

Court of Appeals of Arizona, Division 1.

September 29, 2015.


Attorney(s) appearing for the Case

Ballard Spahr, LLP By Brian W. LaCorte , Brunn W. Roysden, III , Phoenix Counsel for Plaintiffs/Appellants.

Helm, Livesay, Worthington, Ltd. By Roberta A. Livesay , Raushanah Daniels , Tempe, Counsel for Defendant/Appellee.

Presiding Judge KENT E. CATTANI delivered the opinion of the Court, in which Judge LAWRENCE F. WINTHROP and Judge RANDALL M. HOWE joined.


OPINION

¶ 1 This consolidated appeal involves a challenge to the property tax classification of properties located on state-owned land. The tax court granted summary judgment in favor of Appellee Maricopa County, concluding that the County properly assessed the properties...

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