Legal Opinion
Kunes v. Samaritan Health Service
Arizona Supreme Court
Decided January 23, 1979No. 13580PublishedCited by 16 opinions
1Opinion of the Court
HOLOHAN, Justice.
This case presents the question whether equipment owned by profit-making corporations and leased to charitable organizations is exempt from ad valorem property tax. Two cases, one from Maricopa County and the other from Coconino County, have been consolidated for purposes of this appeal.
Appellee Samaritan Health Service is a nonprofit charitable corporation which operates several nonprofit hospitals in Arizona. It finances the purchase of much of its equipment through the Valley National Bank. The agreement between the bank and Samaritan calls for the bank to purchase…
2Cases cited13 opinions
- Arizona State Tax Com'n v. Garrett CorporationArizona Supreme Court · 1955
- State Tax Commission v. ShattuckArizona Supreme Court · 1934
- Conrad v. County of MaricopaArizona Supreme Court · 1932
- State of Arizona v. Yuma Irr. Dist.Arizona Supreme Court · 1940
- Hoover Equipment Co. v. Board of Tax Roll Corrections of Adair CountySupreme Court of Oklahoma · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Karen Fann v. State of ArizonaArizona Supreme Court · 2021
- Sisters of Providence in Washington, Inc. v. Municipality of AnchorageAlaska Supreme Court · 1983
- Circle K Stores, Inc. v. Apache CountyCourt of Appeals of Arizona · 2001
- Sierra Pacific Power Co. v. Department of TaxationNevada Supreme Court · 1980
- Recreation Centers of Sun City, Inc. v. Maricopa CountyArizona Supreme Court · 1989
11 more not listed; retrieve them via the Exa API.