Hibbs v. Calcot, Ltd.

OPINION

FIDEL, Judge.

This appeal concerns the 1986 tax classification of certain real and personal property used by the taxpayer, Calcot, Ltd., to warehouse baled cotton. The Arizona Department of Revenue contends that the property should be designated as class three commercial or industrial property. Calcot claims that it should be given the lower classification of class four agricultural property. 1 The Department appeals from summary judgment in the taxpayer’s favor on this question and from the trial court’s denial of its motion for new trial. Calcot cross-appeals, claiming that the…