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State v. Stevens

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eBook details

  • Title: State v. Stevens
  • Author : Arizona Court of Appeals
  • Release Date : January 29, 1995
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 52 KB

Description

1 We hold in this appeal that the Model Tax Code, adopted as part of the Scottsdale Revised Code, does not tax sales of real property that is unimproved at the time of its sale. Accordingly, we reverse summary judgment entered by the Tax Court against Estancia Development Associates, L.L.C. ("Estancia") and for the City of Scottsdale on Estancias claim for a refund of speculative builder taxes and penalties. The appeal presents these issues:


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