Stewart Title & Trust of Tucson v. Pima County

OPINION

HOWARD, Presiding Judge.

This appeal is from the judgment of the superior court, following a trial de novo, reversing the decision of the state board of tax appeals. The board had affirmed the Pima County Assessor’s decision reclassifying appellees’ property as class four non-agricultural, with a valuation of $2,227,260 for 1985. The trial court held that the property was properly classified as agricultural, with a value of $3,455. The appellants concede that the latter valuation is correct if the property is classified as agricultural. The question to be resolved is the proper…