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

OPINION

FROEB, Chief Judge.

The six parcels of land and their improvements which are the subject of this decision comprise community recreation facilities owned and operated by a nonprofit corporation in Sun City, Arizona. The question is whether the trial court correctly found that the valuation of the property by the Arizona Department of Revenue (Revenue) was excessive.

The property is owned by Recreation Centers of Sun City, Inc. (Recreation Centers), which operates recreation complexes consisting generally of swimming pools, social and meeting halls, auditoriums, craft rooms and other…