Central Citrus Co. v. Arizona Department of Revenue

OPINION

ROLL, Judge.

Plaintiff/Appellant Central Citrus Company (Central Citrus) appeals from the granting of summary judgment in favor of defendants/appellees Arizona Department of Revenue (the Department) and Maricopa County. Summary judgment left intact the determination of the Arizona Board of Tax Appeals (Board) that property owned by Central Citrus was properly classified as commercial or industrial property rather than agricultural property. For the reasons set forth below, we affirm.

FACTS

Central Citrus is an Arizona corporation. It owns approximately 3.6 acres of real property within…