Tucson Junior League of Tucson v. Emerine

OPINION

RICHMOND, Chief Judge.

The Tucson Junior League appeals from a judgment which provides that real property owned by the League is not tax exempt under A.R.S. § 42-271(3) or (4). We find no error and affirm.

Appellant claims exemption for its property as a building “used for education.” 1 Although there was testimony about training programs offered in the building, some of the rooms were used for non-educational meetings and all of the rooms were used during many months of the year for storing items for the League’s annual rummage sale. Laws exempting property from taxation are to be…