Tucson Botanical Gardens, Inc. v. Pima County

OPINION

NORRIS, Judge.

¶ 1 By statute, property of musical, dramatic, dance, and community arts groups; botanical gardens; museums; and zoos, qualified as non-profit charitable organizations, is exempt from real property taxes if the property is “used for those purposes and not used or held for profit.” Ariz.Rev.Stat. (“A.R.S.”) § 42-11116 (2006). The issue presented in this appeal is whether, for tax year 2005, Plaintiff/Appellee Tucson Botanical Gardens, Inc. (“TBG”), a qualified non-profit charitable organization, was entitled to this exemption on the portion of its property it used to…