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KUNES v. SAMARITAN HEALTH SERVICE

No. 13580.

121 Ariz. 413 (1979)

590 P.2d 1359

Ken R. KUNES, Assessor, County of Maricopa, State of Arizona, Glenn O. Stapley, Treasurer, County of Maricopa, State of Arizona, County of Maricopa, Richard F. Hillman, Assessor, County of Coconino, Rose Stacy, Treasurer, County of Coconino, County of Coconino, and Arizona Department of Revenue, Appellants, v. SAMARITAN HEALTH SERVICE, an Arizona Non-Profit Corporation, Valley National Bank, an Arizona Corporation, Flagstaff Community Hospital, an Arizona Non-Profit Corporation, Litton Industries Credit Corporation, Ziegler Leasing Corporation, General Leasing Co., and Transunion Medical Leasing Co., Appellees.

Supreme Court of Arizona, In Banc.

Rehearing Denied February 27, 1979.

Attorney(s) appearing for the Case

Bruce E. Babbitt, John A. LaSota, Jr., former Attys. Gen., Robert K. Corbin, Atty. Gen., by James D. Winter, Asst. Atty. Gen., Beer, Kalyna & Simon by Olgerd W. Kalyna and Donald P. Roelke, Phoenix, for appellants.

Lewis & Roca by Roger W. Kaufman, Jay S. Ruffner and Paul G. Ulrich, Phoenix, for appellees.

HOLOHAN, Justice.

This case presents the question whether equipment owned by profit-making corporations and leased to charitable organizations is exempt from ad valorem property tax. Two cases, one from Maricopa County and the other from Coconino County, have been consolidated for purposes of this appeal.

Appellee Samaritan Health Service is a nonprofit charitable corporation which operates several nonprofit hospitals in Arizona. It finances the purchase...

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