Legal Opinion
Eurofresh, Inc. v. Graham County
Court of Appeals of Arizona
Decided October 25, 2007No. 1 CA-TX 06-0002PublishedCited by 9 opinions
1Opinion of the Court
OPINION
JOHNSEN, Judge.
¶ 1 This is an appeal from a Tax Court decision granting a challenge to Graham County’s assessments of the full cash value of a large hydroponic greenhouse in Willcox. The owner of the property, Eurofresh, Inc., challenged the County’s assessments for tax years 2004 and 2005. During trial in the Tax Court, the parties generally agreed on the replacement cost of the greenhouse, but Eurofresh argued that the replacement cost should be reduced by 40 percent for ad valorem tax purposes because of external obsolescence. We hold that as a matter of law, proof of external…
2Cases cited24 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- National Food Corp. v. Aurora County Board of CommissionersSouth Dakota Supreme Court · 1995
- Southwest Soil Remediation, Inc. v. City of TucsonCourt of Appeals of Arizona · 2001
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Inspiration Consolidated Copper Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1985
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3Cited by9 opinions
- Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, A15-422Supreme Court of Minnesota · 2016
- Guardian Energy, LLC, Relator v. County of WasecaSupreme Court of Minnesota · 2015
- 100 Val Vista/Montgomery LLC v. Pinal Cnty.Court of Appeals of Arizona · 2019
- Minn. Energy Res. Corp. v. Comm'r of RevenueSupreme Court of Minnesota · 2018
- Mesquite v. AdorArizona Supreme Court · 2024
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