(Download) "Hibbs V. Calcot" by Arizona Court of Appeals * eBook PDF Kindle ePub Free
eBook details
- Title: Hibbs V. Calcot
- Author : Arizona Court of Appeals
- Release Date : January 22, 1990
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
This appeal concerns the 1986 tax classification of certain real and personal property used by the taxpayer, Calcot, Ltd., to warehouse baled cotton. The Arizona Department of Revenue contends that the property should be designated as class three commercial or industrial property. Calcot claims that it should be given the lower classification of class four agricultural property.*fn1 The Department appeals from summary judgment in the taxpayer's favor on this question and from the trial court's denial of its motion for new trial. Calcot cross-appeals, claiming that the Department's action is barred by collateral estoppel and that the trial court should accordingly have granted its motion to dismiss.