Hibbs v. Chandler Ginning Co.

GERBER, Judge.

J. Elliott Hibbs, Director of the Arizona Department of Revenue (the Department), appeals from summary judgment entered in favor of taxpayers Chandler Ginning Company (Chandler Ginning) and Western Cotton Services Corporation (Western Cotton). We must resolve (1) whether the superior court had subject-matter jurisdiction in Maricopa County Superior Court Cause No. TA 87-00080, one of five consolidated property tax appeals brought by the Department; and (2) whether property used in the ginning of cotton is property “used for agricultural purposes” within A.R.S. § 42-162(A)(4).

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