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SCOTTSDALE PRINCESS PART. v. MARICOPA CTY.

No. 1 CA-TX 10-0004.

286 P.3d 174 (2012)

SCOTTSDALE PRINCESS PARTNERSHIP, an Arizona corporation, Plaintiff/Appellant, v. MARICOPA COUNTY, a political subdivision of the State of Arizona, Defendant/Appellee.

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

October 4, 2012.

Attorney(s) appearing for the Case

Ballard Spahr LLP by Brian W. LaCorte , Phoenix, and Gallagher & Kennedy, P.A. by Mark A. Fuller , James G. Busby, Jr. , Phoenix, Attorneys for Plaintiff/Appellant.

Helm, Livesay & Worthington, LTD by Roberta S. Livesay , Raushanah Daniels , Tempe, Attorneys for Defendant/Appellee.

OPINION

HALL, Judge.

¶ 1 Scottsdale Princess Partnership (Taxpayer) challenges Maricopa County's classification of the Fairmont Scottsdale Princess Resort land and improvements (the Property) as Class One property under Arizona Revised Statutes (A.R.S.) section 42-12001(12) (2003). Taxpayer contends that the Property qualifies for Class Nine status under A.R.S. § 42-12009(A)(1)(b) (2003) because it is used primarily for convention activities. The...

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