Airport Properties v. Maricopa County

OPINION

EHRLICH, Judge.

¶ 1 Maricopa County appeals from summary judgment entered for Airport Properties (“AP”) and Air Commerce Center, L.L.C. (“ACC”) in consolidated actions challenging the County’s right (1) to tax AP’s and ACC’s interests in Scottsdale Municipal Airport real property as class three (commercial) property for tax years 1993 and 1994, and (2) to assess any ad valorem property taxes at all against those interests after the 1995 repeal of Arizona’s possessory interest taxing scheme, former Ariz.Rev.Stat. Ann. (“A.R.S.”) sections 42-681 through 42-687. Listed in their logical…