University Physicians, Inc. v. Pima County

OPINION

SNOW, Judge.

¶ 1 Pima County, its Board of Supervisors, Assessor, and Treasurer (“the, County”) appeal from a summary judgment that declared the property of University Physicians, Inc. (“UPI”) exempt from ad valorem taxation under Arizona Revised Statutes (“A.R.S.”) § 42-11107 (1999). The tax court’s judgment also refunded the taxes UPI paid Pima County on UPI’s real and business personal property for tax years 2000 and 2001.

¶2 This appeal principally presents the question whether the tax court erred in holding as a matter of law that UPI is a “charitable institution[ ] for the relief…