General Motors Corp. v. Maricopa County

OPINION

CATTANI, Judge:

¶ 1 Arizona Revised Statutes (“A.R.S.”) § 42-16002(B)(1)1 provides that a tax valuation or classification determined in a successful tax appeal “rolls over” to the next tax year unless “[t]here is new construction, a structural change or a change of use on the property.” In this appeal, we address the tax court’s ruling that a “change of use” under the statute does not include a new owner’s intent to redevelop the property for other uses. For reasons that follow, we affirm, concluding that a changed use under § 42-16002(B) must be a physical, objectively verifiable or…