Waddell v. 38th Street Partnership
Arizona Tax Court
1Opinion of the Court
OPINION
MORONEY, Judge.
This is another case spawned by the Arizona Court of Appeals’ decision in Hayden Partners Ltd. Partnership v. Maricopa County, 166 Ariz. 121, 800 P.2d 987 (App.1990). In Hayden Partners, the issue presented arose from the process of constructing residential subdivisions. When the process begins, the property to be developed is vacant land, classed in class four, according to A.R.S. § 42-162. When the process ends, the vacant land has been converted into “property used for residential purposes.” A.R.S. § 42-162(A)(5)(a). A.R.S. § 42-162 provides that property used for…
2Cases cited10 opinions
- Eastin v. BroomfieldArizona Supreme Court · 1977
- Hall v. A.N.R. Freight System, Inc.Arizona Supreme Court · 1986
- Lake Havasu City v. Mohave CountyCourt of Appeals of Arizona · 1983
- Consolidated Motors, Inc. v. SkousenArizona Supreme Court · 1941
- Rio Rico Properties v. Santa Cruz CountyArizona Tax Court · 1992
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3Cited by3 opinions
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