Title USA v. Maricopa County

OPINION

MURPHY, Judge Pro Tem.

The issue in this case is whether Taxpayers’ land should have been classified as “vacant land” or land “used for agricultural purposes” for tax years 1991 and 1992. Taxpayers’ land is comprised of approximately 150 acres and is located within the city limits of Tempe. Sixty percent of the land is owned by the W.P. Ritter Limited Partnership. Forty percent is owned by Thomas and Patricia Tait. For purposes of this Opinion, the Court will refer to these owners as “Taxpayers.”

Since October 1988, Taxpayers have “dry farmed” barley on their land, using rainfall as the…