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HIBBS v. CALCOT, LTD.

No. 1 CA-CV 88-453.

166 Ariz. 210 (1990)

801 P.2d 445

J. Elliot HIBBS, Director, Arizona Department of Revenue, Plaintiff-Appellant, Cross Appellee, v. CALCOT, LTD., a California corporation, Defendant-Appellee, Cross Appellant.

Court of Appeals of Arizona, Division 1, Department T.

Reconsideration Denied July 9, 1990.

Review Denied December 18, 1990.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by James D. Winter and J.W. Ranby, Asst. Attys. Gen., Phoenix, for plaintiff-appellant, cross appellee.

Fennemore Craig, P.C. by Paul J. Mooney, Jim L. Wright, Phoenix, for defendant-appellee, cross appellant.

OPINION

FIDEL, Judge.

This appeal concerns the 1986 tax classification of certain real and personal property used by the taxpayer, Calcot, Ltd., to warehouse baled cotton. The Arizona Department of Revenue contends that the property should be designated as class three commercial or industrial property. Calcot claims that it should be given the lower classification of class four agricultural property.1 The Department appeals from...

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