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AIRPORT PROPERTIES v. MARICOPA COUNTY

No. 1-CA-CV-97-0597.

985 P.2d 574 (1999)

195 Ariz. 89

AIRPORT PROPERTIES, aka Airport Properties Phase I, an Arizona limited partnership; and Air Commerce Center, L.L.C., an Arizona Limited Liability Company, Plaintiffs-Appellees, v. MARICOPA COUNTY, Arizona, Defendant-Appellant.

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

Review Denied September 21, 1999.

Attorney(s) appearing for the Case

Helm & Kyle, Ltd by John D. Helm, Roberta S. Livesay, Michelle M. Tran, Tempe, Attorneys for Appellant Maricopa County.

Robert R. Bauer, Phoenix, Attorney for Appellees Airport Properties and Air Commerce Center.

Grant Woods, Attorney General by Linda D. Bach, Assistant Attorney General, Phoenix, Attorneys for Appellee Arizona Department of Revenue.

OPINION

EHRLICH, Judge.

¶ 1 Maricopa County appeals from summary judgment entered for Airport Properties ("AP") and Air Commerce Center, L.L.C. ("ACC") in consolidated actions challenging the County's right (1) to tax AP's and ACC's interests in Scottsdale Municipal Airport real property as class three (commercial) property for tax years 1993 and 1994, and (2) to assess any ad valorem property taxes at all against those interests after the 1995 repeal...

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