University Medical Center Corp. v. Department of Revenue

OPINION

NOYES, Judge.

¶ 1 University Medical Center Corporation (“UMCC”) appeals from a judgment in favor of appellees (collectively “the assessor”) determining as a matter of law that six parcels that UMCC owned outside the University of Arizona campus did not qualify for exemption from ad valorem taxation under Arizona Revised Statutes (“A.R.S.”) section 15-1637(D) (Supp.2001), 42-11105(A) (1999), 42-11105(B), or 42-11107 (1999). UMCC’s entitlement to exemption under A.R.S. § 15-1637(D) is the dispositive question on this appeal.

FACTS AND RELEVANT PROCEDURE BELOW

¶ 2 For many years before…