Cottonwood Affordable Housing v. Yavapai 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 LIHTCs “are not income flowing from the rental of the property”
• determining rental restrictions must be taken into account when assessing \full cash value or fair market value\ in Arizona because they \have a significant impact on the value of the property\
• “the restrictions imposed under the LIHTC program . . . must be taken into account” in valuing property
• “the restrictions imposed under the LIHTC program . . . must be taken into account” in valuing property
• tax credits are nontaxable intangibles
• tax credits are nontaxable intangibles

Source: CourtListener parenthetical corpus (CC0).