Scottsdale/101 Associates, LLC v. Maricopa County

OPINION

CATTANI, Judge:

¶ 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 as shopping centers. For reasons that follow, we conclude that the properties may qualify for mixed-use assessment, and we thus reverse and remand to the tax court for further proceedings consistent with this decision.

FACTS AND PROCEDURAL BACKGROUND

¶ 2 The properties in question are commercial developments…