Memorial Hospital v. Sparks

CAMERON, Judge.

This is an appeal from a judgment of the Superior Court of Maricopa County which found that property owned and operated by Memorial Hospital under the name of Memorial Senior Citizens Towers was not entitled to an exemption from real property taxation.

The named appellees appeared in their official capacity and remain in the caption even though some have been succeeded in office. This opinion shall have the same effect as though the current office holders had been substituted as parties-appellee.

We are called upon to determine whether the property as used is entitled to a real…