Airport Properties v. Maricopa County

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that when something is “subject to” an influence or action, “it does not communicate the idea that it continuously and actively is affected by that influence or action”
• rejecting the argument that the Legislature has a positive duty to tax all non-constitutionally exempt property unless the constitution requires it not to
• confirming “the idea that something is ‘subject to’ an influence or action does not communicate the idea that it is continuously and actively affected by that influence or action”
• “Arizona courts have frequently resorted to recognized, authoritative dictionaries of the English language on questions of the ordinary meanings of words contained in statutory provisions.”
• “For tax purposes, then, an ‘exemption’ implies a discrete exception to the general rule of taxation, carved out of a category or categories that would otherwise be subject to uniform taxation.”

Source: CourtListener parenthetical corpus (CC0).