Legal Opinion
Hub Properties Trust v. Maricopa County
Court of Appeals of Arizona
Decided August 20, 2015No. 1 CA-TX 14-0005PublishedCited by 1 opinion
1Opinion of the Court
OPINION
OROZCO, Judge:
¶ 1 Hub Properties Trust (Hub) appeals the grant of summary judgment in favor of Maricopa County and the Arizona Department of Revenue (collectively the State). For the following reasons, we affirm.
FACTS AND PROCEDURAL HISTORY
¶2 This appeal concerns a property tax assessment for real property in Maricopa County (the Property) for tax year 2011. Hub purchased the Property from the City of Phoenix (the City) on March 4, 2011. When the City owned the Property, it was exempt from property taxes pursuant to Article 9, Section 2(1) of the Arizona Constitution and Arizona…
2Cases cited8 opinions
- Lake Havasu City v. Mohave CountyCourt of Appeals of Arizona · 1983
- Maycock v. Asilomar Development, Inc.Court of Appeals of Arizona · 2004
- McElhaney Cattle Co. v. SmithArizona Supreme Court · 1982
- Koss Corp. v. American Express Co.Court of Appeals of Arizona · 2013
- New Cornelia Cooperative Mercantile Co. v. Arizona State Tax CommissionCourt of Appeals of Arizona · 1975
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3Cited by1 opinion
- Roi v. FordCourt of Appeals of Arizona · 2019