Frederikson v. Maricopa County

OPINION

THOMPSON, Judge.

¶ 1 This appeal presents a question of first impression concerning the meaning of Ariz. Rev.Stat. Ann. (A.R.S.) § 42-16205(B) (1999), formerly A.R.S. § 42-221.01 (Supp.1998). 1 We have jurisdiction pursuant to A.R.S. §§ 120.21(A)(1) and 12-2101(B) and (F). For the following reasons, we affirm.

FACTUAL AND PROCEDURAL HISTORY

¶ 2 Campfire Council of Greater Arizona, a nonprofit corporation, owned real property in Maricopa County. In early 1996 the Marico-pa County Assessor (assessor) valued the property at $442,500.00 for tax year 1997 and classified it as vacant land in…