Navajo County v. Monument Valley Inn, Inc.

CAMERON, Judge.

This is an appeal from a summary judgment granted to the Monument Valley Inn, Inc., against defendant Navajo County and the members of the State Tax Commission of Arizona, defendants in intervention.

We are called upon to determine:

1. Whether the State of Arizona, or political subdivisions thereof, may assess and levy taxes upon a leasehold estate (possessory interest or possessory rights) in real property.

2. If the answer to question 1 is yes, may the tax be levied on a leasehold estate in property located upon the Navajo Indian Reservation.

The facts necessary for a…