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U-STOR BELL, L.L.C. v. MARICOPA COUNTY

No. 1 CA-TX 01-0013.

59 P.3d 843 (2002)

204 Ariz. 79

U-STOR BELL, L.L.C. an Arizona limited liability company, dba U-Stor Bell, Plaintiff-Appellee, v. MARICOPA COUNTY, a body politic and corporate, Defendant-Appellant. Asi Self Storage, L.L.C., an Arizona limited liability company, dba Arizona Storage Inns, Plaintiff-Appellee, v. Maricopa County, a body politic and corporate, Defendant-Appellant. Amerco Real Estate Company, Inc., a Nevada corporation, dba U-Haul Center Oracle, U-Haul Center East Speedway, U-Haul Center West Ina Road, Plaintiff-Appellee, v. Pima County, a body politic and corporate, Defendant-Appellant.

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

December 26, 2002.

Attorney(s) appearing for the Case

Janet Napolitano, Attorney General, By Frank Boucek, III, Assistant Attorney General, Phoenix, Attorneys for Defendants/Appellants.

Thomas J. Zavada, Pima County Attorney, By Alison K. North, Deputy County Attorney, Tucson, Attorneys for Defendant/Appellant.

Steptoe & Johnson, LLP By Patrick Derdenger, Bennett Evan Cooper, Phoenix, Attorneys for Plaintiffs/Appellees.

SNOW, Judge.

¶ 1 The appellee taxpayers are owners of self-storage facilities. Each of their facilities incorporates an apartment in which the facility manager must live as a condition of employment ("manager apartments"). For ad valorem property tax purposes for the tax years 1998 through 2001, Maricopa and Pima Counties ("the counties") classified the taxpayers' self-storage facilities, including those portions...

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