Atchison, Topeka & Santa Fe Railway Co. v. Arizona Department of Revenue

OPINION

CONTRERAS, Judge.

In this civil appeal, this court considers the validity of a secondary property tax levied by the appellee Williams Hospital District pursuant to A.R.S. § 48-1907(6). We conclude that because the district did not “operate” the hospital facility as required by § 48-1907(6), the tax levied against the appellant real property owners was illegal. We therefore reverse the decision of the trial court upholding the validity of the tax and remand for further proceedings consistent with this opinion.

FACTS AND PROCEDURAL HISTORY

The pertinent facts are not in dispute. In 1943,…