Cutter Aviation, Inc. v. Arizona Department of Revenue

How courts have described this case

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

• recognizing that generally “a permanent structure placed upon and attached to the realty by a tenant is real property belonging to the lessor”
• “While subsequent legislation clarifying a statute is not necessarily controlling on a court, it is strongly indicative of the legislature’s original intent.”
• “Rather than exempting certain property from taxation, class 12 merely provided a different assessment rate for such property” when it imposed only a 1% tax rate instead of the 25% tax rate imposed upon property in other classes

Source: CourtListener parenthetical corpus (CC0).