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HUB PROPERTIES TRUST v. MARICOPA COUNTY

No. 1 CA-TX 14-0005.

358 P.3d 592 (2015)

HUB PROPERTIES TRUST, a Maryland real estate investment trust, Plaintiff/Appellant, v. MARICOPA COUNTY, a political subdivision of the State of Arizona; The Arizona Department of Revenue, an agency of the State of Arizona, Defendants/Appellees.

Court of Appeals of Arizona, Division 1.

August 20, 2015.

Attorney(s) appearing for the Case

Mooney, Wright & Moore, PLLC, By Paul J. Mooney, Jim L. Wright, Mesa, Counsel for Plaintiff/Appellant.

Maricopa County Attorney's Office, By Kathleen A. Patterson, Phoenix, Counsel for Defendant/Appellee Maricopa County.

Arizona Attorney General's Office, By Kenneth J. Love, Jerry A. Fries, Phoenix, Counsel for Defendant/Appellee Arizona Department of Revenue.

Presiding Judge PATRICIA A. OROZCO delivered the opinion of the Court, in which Judge RANDALL M. HOWE and JUDGE MAURICE PORTLEY joined.

OPINION

¶ 1 Hub Properties Trust (Hub) appeals the grant of summary judgment in favor of Maricopa County and the Arizona Department of Revenue (collectively the State). For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

¶ 2 This appeal concerns a property tax assessment for real...

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