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TITLE USA v. MARICOPA COUNTY

No. 1 CA-TX 91-0033.

175 Ariz. 244 (1993)

855 P.2d 430

TITLE USA, as Trustee under Trust Agreement No. 654; W.P. Ritter Limited Partnership; Thomas Tait and Patricia Tait, husband and wife; and Thomas Tait, husband of Patricia Tait, dealing with his sole and separate property, Plaintiffs-Appellants, v. MARICOPA COUNTY, a political subdivision of the State of Arizona; and Arizona Department of Revenue, an agency of the State of Arizona, Defendants-Appellees.

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

June 15, 1993.

Attorney(s) appearing for the Case

Beus, Gilbert & Morrill by K. Layne Morrill and Scott D. Larmore, Phoenix, for plaintiffs-appellants.

Grant Woods, Atty. Gen. by Janice M. Marquez and William D. Hostetler, Asst. Attys. Gen., Phoenix, for defendants-appellees.

OPINION

JACOBSON, Judge.

The Maricopa County Board of Supervisors, acting as the County Board of Equalization, determined that a 147-acre parcel at I-10 and Warner Road in Maricopa County was to be valued under the favorable "income" method specified by A.R.S. § 42-141(A)(5) because it constituted property "used for agricultural purposes." The Arizona Department of Revenue (Department) filed an untimely appeal from this ruling to Division One of the Arizona...

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