Scottsdale Princess Partnership v. Maricopa County

OPINION

HALL, Judge.

¶ 1 Scottsdale Princess Partnership (Taxpayer) challenges Maricopa County’s classification of the Fairmont Scottsdale Princess Resort land and improvements (the Property) as Class One property under Arizona

Revised Statutes (A.R.S.) section 42-12001(12) (2003). Taxpayer contends that the Property qualifies for Class Nine status under A.R.S. § 42-12009(A)(l)(b) (2003) because it is used primarily for convention activities. The tax court upheld the Class One classification, which applies to commercial and industrial properties. Based on a fair reading of the statute, we affirm…