U-Stor Bell, L.L.C. v. Maricopa County

SNOW, Judge.

¶ 1 The appellee taxpayers are owners of self-storage facilities. Each of their facilities incorporates an apartment in which the facility manager must live as a condition of employment (“manager apartments”). For ad valorem property tax purposes for the tax years 1998 through 2001, Maricopa and Pima *80Counties (“the counties”) classified the taxpayers’ self-storage facilities, including those portions used as manager apartments, as class one commercial property.1

¶2 When the taxpayers challenged this classification, the tax court granted summary judgment in their favor. It…