Cutter Aviation, Inc. v. Arizona Department of Revenue

OPINION

WEISBERG, Judge.

Cutter Aviation, Inc. (“Cutter”) and Southwest Airlines Co. (“Southwest”) filed separate actions against Maricopa County (“the county”) and the Arizona Department of Revenue (“DOR”) in the Arizona Tax Court for refunds of property taxes that each had paid under protest. The tax court denied refunds to Cutter and Southwest and each has separately appealed. Because their appeals involve similar issues, we address both in this single opinion.

These appeals concern the classification of the subject property and constitutionality of Arizona’s short-lived statutory scheme for…