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SUPREME COURT OF ARIZONA En Banc

AILEEN H. CHAR LIFE INTEREST, 629 INVESTMENTS, A HAWAII PARTNERSHIP, REMAINDER INTEREST; AIMCO PROPERTIES LP; AIMCO/BLOSSOMTREE APTS LP; AL-SAID ANNA F T; ALTA PLACE PROPERTY INC.; ARCADIA VILLA APTS, LLC; ARIZONA GRANO-PALMS LTD; CAMINO APTS; CINNAMON PROPERTIES; CON AM REALTY INVESTORS; COOK INLET REGION OF ARIZONA INC; DELCASTELLO IRENE TRUST; EQR VILLA MANANA VISTAS INC; EQR-WATSON GP; EQUITY RESIDENTIAL PROPERTIES; ERP OPERATING LP; EVANS WITHYCOMBE FINANCE PSHP SUITE A200; EVANS WITHYCOMBE FINANCE PARTNERSHIP LP; EVANS WITHYCOMBE RESIDENTIAL; EVANS WITHYCOMBE RESIDENTIAL LP; FOREST PARK LLC; G & E HOLDINGS INC; GREENWAY PHOENIX ASSOCIATION LTD PARTNERSHIP; HEATHERWOOD INVESTORS LTD PARTNERSHIP; LAURELS SADDLE CLUB LP; MAGELLAN NORTHWOOD INC; MARIPOSA JOINT VENTURE; MORARU, PETER & ELIZABETH; MOUNTAIN VIEW CASITAS LP; NHP SUMMER LP; ORCHARD MESA ASSOCIATES LTD PARTNERSHIP; OTC APARTMENTS LP; PARKSIDE; PARKSIDE PARTNERSHIP; PASO ROBLES LLC; PHOENIX COURTYARDS LTD PARTNERSHIP; PINE SPRINGS LLC; PROFESSIONAL PROPERTY INV LTD; SCOTTSDALE PALMS LTD PARTNERSHIP; SMITH MELVIN W JR & MARJORIE L TR;

) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Arizona Supreme Court No. CV-03-0348-PR Court of Appeals Division One Nos. 1 CA-TX 02-0003 1 CA-TX 02-0013 Maricopa County Superior Court Nos. TX 98-00413 TX 98-00419 TX 98-00422

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SUNSET SHADOWS INC; SUNSHINE LAND ASSOCIATES LP; THE PHOENIX APTS LLC; THE S DEVELOPMENT COMPANY; THOMSON THOMAS J; TPOC LTD LIABILITY CO; VERDE INVESTMENT INC; W. L. PROPERTIES LLC; WELLSFORD RESIDENTIAL TRUST; YF PARTNERS GREEN LP

) ) ) ) ) ) ) ) ) Plaintiffs-Appellees, ) ) v. ) ) MARICOPA COUNTY, a political ) subdivision of the State of ) Arizona, ) ) Defendant-Appellant. ) __________________________________) ) ANTHEM DUNLAP SQUARE, LLC, a ) limited liability company, ) ) Plaintiff-Appellee, ) ) v. ) ) MARICOPA COUNTY, a political ) subdivision of the State of ) Arizona, ) ) Defendant-Appellant. ) __________________________________) ) CENTURY PROPERTIES FUND XIX; ) FARNAM COMPANIES INC; ) FEIGA/CIMMARON LP; PACIFIC ) CORINTHIAN LIFE INSURANCE; ) RONALD L. HERRICK TRUSTEE; SANO ) CORPORATION; WHITE, HOWELL AND ) HALL, LLC, ) ) Plaintiffs-Appellees, ) ) v. ) ) MARICOPA COUNTY, a political ) 2

subdivision of the State of Arizona,

) ) ) Defendant-Appellant. ) __________________________________) ) AILEEN H. CHAR LIFE INTEREST, ) 629 INVESTMENTS, A HAWAII ) PARTNERSHIP, REMAINDER INTEREST; ) AIMCO PROPERTIES LP; ) AIMCO/BLOSSOMTREE APTS LP; ) ALSAID ANNA F T; ALTA PLACE ) PROPERTY INC; ARCADIA VILLA ) APTS. LLC; ARIZONA GRANO-PALMS ) LTD; CAMINO APTS; CINNAMON ) PROPERTIES; CON AM REALTY ) INVESTORS; COOK INLET REGION OF ) ARIZONA INC; DELCASTELLO IRENE ) TRUST; EQR-WATSON GP; EQUITY ) RESIDENTIAL PROPERTIES; ERP ) OPERATING LP; EVANS WITHYCOMBE ) FINANCE PSHP SUITE A200; EVANS ) WITHYCOMBE FINANCE PARTNERSHIP ) L.P.; EVANS WITHYCOMBE ) RESIDENTIAL; EVANS WITHYCOMBE ) RESIDENTIAL LP; FOREST PART LLC; ) G & E HOLDINGS INC; GLENWAY ) PHOENIX ASSOC LED PARTNERSHIP; ) LEATHERWOOD INVESTORS LED ) PARTNERSHIP; LAURELS SADDLE CLUB ) LP; MAGELLAN NORTHWOOD, INC; ) MARIPOSA JOINT VENTURE; MORARU, ) PETER & ELIZABETH; MOUNTAIN VIEW ) CASITAS LP; NHP SUMMER, L.P.; ) ORCHARD MESA ASSOCIATED LTD ) PARTNERSHIP; OTC APARTMENTS LP; ) PARKSIDE; PARKSIDE PARTNERSHIP; ) PASO ROBLES LLC; PHOENIX ) COURTYARDS LTD PARTNERSHIP; PINE ) SPRINGS, LLC; PROFESSIONAL ) PROPERTY INV LTD; SCOTTSDALE ) PALMS LTD PARTNERSHIP; SMITH ) MELVIN W JR & MARJORIE L TR; ) SUNSET SHADOWS, INC,; SUNSHINE ) LAND ASSOCIATES LP; THE PHOENIX ) ARTS LLC; THE S DEVELOPMENT ) COMPANY; THOMSON THOMAS J; TPOC ) 3

LTD LIABILITY CO; VERDE INVESTMENTS, INC,; W. L. PROPERTIES, LLC; WELLSFORD RESIDENTIAL TRUST; YF PARTNERS GREEN LP,

) ) ) ) ) ) Plaintiffs-Appellants, ) Cross-Appellees, ) ) v. ) ) MARICOPA COUNTY, a political ) subdivision of the State of ) Arizona; and the DEPARTMENT OF ) REVENUE OF THE STATE OF ARIZONA, ) ) Defendants-Appellees, ) Cross-Appellants. ) ) __________________________________) Appeal from the Arizona Tax Court Nos. TX 98-00413, TX 98-00419, TX 98-00422 The Honorable Jeffrey S. Cates Affirmed in Part; Reversed in Part; Remanded

Memorandum Decision of Court of Appeals, Division One 1 CA-TX 02-0003, 1 CA-TX 02-0013, Filed September 2, 2003 Vacated Fennemore Craig, P.C. by Paul J. Mooney Jim L. Wright and Paul Moore Attorneys for Aileen H. Char, et al. Helm & Kyle, LTD by Roberta S. Livesay and Lisa J. Bowey Special Counsel for Maricopa County Phoenix

Tempe

Terry Goddard, Attorney General Phoenix by Frank Boucek, III, Assistant Attorney General Attorneys for Arizona Department of Revenue _________________________________________________________________

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M c G R E G O R, Vice Chief Justice

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