Scottsdale Princess Partnership v. Maricopa County

OPINION

LANKFORD, Presiding Judge.

Scottsdale Princess Partnership (“Taxpayer”) appeals from a tax court judgment sustaining the legality of property tax assessments for tax years 1989 through 1992 relating to the parcels and improvements comprising the Scottsdale Princess Resort. Maricopa County cross-appeals from the tax court’s order determining that taxpayer could not be held liable to pay additional taxes resulting from the transfer of improvements from the unsecured roll to the secured roll. 1 The Department of Revenue (“ADOR”) separately cross-appeals from the tax court’s order assessing…