Citadel Care Center v. Arizona Department of Revenue

OPINION

TIMMER, Judge.

¶ 1 Appellants (“taxpayers”) lease real property to entities that operate licensed nursing care facilities on the premises. Taxpayers contend the tax court erred by entering summary judgment in favor of the Arizona Department of Revenue (“ADOR”) on their claims for refunds of state transaction privilege taxes paid between 1989 and 1993 under the commercial lease classification, Ariz.Rev.Stat. Ann. (“A.R.S.”) section 42-5069 (1999) (formerly A.R.S. section 42-1310.09). The parties agree that taxpayers are entitled to refunds under a nursing care institution exemption that…