Legal Opinion

Recreation Centers of Sun City, Inc. v. Maricopa County

Arizona Supreme Court

Decided November 2, 1989No. CV-87-0087-PRPublishedCited by 15 opinions

1Opinion of the Court

FELDMAN, Vice Chief Justice.

Maricopa County and the Department of Revenue (“department”) petition this court to review a court of appeals decision holding that a deed restriction on property owned by Recreation Centers of Sun City, Inc. (“Rec Centers”) destroyed the property’s value for tax purposes. See Recreation Centers of Sun City, Inc. v. Marico-pa County, 162 Ariz. 277, 782 P.2d 1170 (App.1986). We granted review because issues pertaining to the proper method of assessing use restricted property are of *283statewide importance. See Rule 23 Ariz. R.Civ.App.P. 17B A.R.S. We have jurisdiction…

2Cases cited37 opinions

  1. Golder v. Department of Revenue, State Board of Tax AppealsArizona Supreme Court · 1979
  2. People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927
  3. Boston Edison Co. v. Board of Assessors of WatertownMassachusetts Supreme Judicial Court · 1982
  4. Swan Lake Moulding Co. v. Department of RevenueOregon Supreme Court · 1970
  5. People Ex Rel. New York Stock Exchange Building Co. v. CantorNew York Court of Appeals · 1928

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3Cited by15 opinions

  1. Basin Electric Power Cooperative, Inc. v. Department of RevenueWyoming Supreme Court · 1998
  2. Nordstrom, Inc. v. Maricopa CountyCourt of Appeals of Arizona · 2004
  3. BREEZY KNOLL ASS'N. v. Town of MorrisSupreme Court of Connecticut · 2008
  4. Eurofresh, Inc. v. Graham CountyCourt of Appeals of Arizona · 2007
  5. Sun City Summerlin Community Ass'n v. State Ex Rel. Department of TaxationNevada Supreme Court · 1997

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