Sierra Tucson, Inc. v. Pima County

OPINION

GARBARINO, Judge.

Taxpayers Sierra Tucson, Inc., and related corporations (Sierra Tucson) appeal from a tax court judgment determining that four parcels of real property were classified as class three commercial property for ad valorem tax purposes.

ISSUES

Sierra Tucson presents the following issues on appeal:(1) whether the tax court erred in holding that Sierra Tucson’s property was not “structured to the care or housing of handicapped persons ...” within the meaning of Arizona Revised Statutes Annotated (A.R.S.) section 42-162(A)(5)(c); and(2) whether the tax court erred in holding…