Sun City Grand Community Ass'n v. Maricopa County

OPINION

WINTHROP, Judge.

¶ 1 This appeal arises out of the classification of a Sun City Grand clubhouse, golf cart and snack shop building, and surrounding property (collectively “the Subject Property”) as a “common area” for purposes of property tax valuation under Arizona Revised Statutes (“A.R.S.”) sections 42-13401 to -13404 (2006).1 The Arizona Tax Court granted a motion for summary judgment, holding that the Subject Property qualifies for common area tax valuation under these provisions. Finding no genuine dispute of material fact or error of law, we affirm the judgment.

FACTS AND…