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PREMIERE RV & MINI STOR. v. MARICOPA COUNTY

No. 1 CA-TX 08-0009.

215 P.3d 1121 (2009)

PREMIERE RV & MINI STORAGE LLC, Plaintiff/Appellee, v. MARICOPA COUNTY, a political subdivision of the State of Arizona, Defendant/Appellant.

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

September 15, 2009.

Attorney(s) appearing for the Case

Nearhood Law Offices, PLC By James R. Nearhood, Scottsdale, Attorneys for Plaintiff/Appellee.

Andrew P. Thomas, Maricopa County Attorney By Louis F. Comus, III, Deputy County Attorney And Jean W. Rice, Deputy County Attorney, Phoenix, Co-Counsel for Defendant/Appellant.

Law Office of Jerry A. Fries By Jerry A. Fries, Phoenix, Co-Counsel for Defendant/Appellant.

OPINION

SWANN, Judge.

¶ 1 When a parcel of real property is "split" into two or more parcels, the method by which property is valued for tax purposes is affected. The timing of the split can therefore have a significant effect on the amount of tax levied, and this case requires us to decide when a split occurs. We hold that when a portion of a parcel is sold, a split occurs, for tax purposes, when the Assessor completes the process of identifying and...

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