Arizona SALT Newsletter Vol. 37

Arizona SALT Newsletter Vol. 37

Arizona SALT Newsletter
August 05, 2025•1 min read

In the recent A & P Ranch case, the Arizona Court of Appeals held that Arizona's property taxation scheme requires "permanent crops," such as pecan trees and grape vines, to be valued as part of the land using an income approach mandated by Arizona law. The court reached this decision even though the Arizona Department of Revenue's ("ADOR's") Agricultural Property Manual instructed county assessors to value permanent crops separately for over 40 years. The court recognized that it must "decide all questions of law without deference to any determination that is made by [ADOR]," and disregarded the notion that "the legislature is aware of all of the regulations adopted by the numerous state regulatory agencies and tacitly approves them if it does not take contrary action."

Below you will find:

  • Details re: my upcoming speaking engagements

  • A way to connect with me on LinkedIn

  • A link to a website with dozens of my articles relating to Arizona SALT issues, my annual summaries of Arizona tax legislation, a repository for my previous Arizona SALT Newsletters, information about proposed Arizona SALT legislation, and more

  • How others can join my e-mail list (forward this now!)

    Contact James G. Busby, Jr for your Arizona SALT needs

Upcoming Speaking Engagements:

SALT newsletter
James G. Busby, Jr. is a Shareholder at The Cavanagh Law Firm where his practice involves all areas of Arizona state and local tax (SALT) including sales, use, gross receipts, transaction privilege, excise, luxury, tobacco, and severance taxes, as well as income, real, and personal property taxes. For nearly 30 years, James has assisted his clients with state and local tax planning, litigation and controversy, legislation, and policy matters. Before entering private practice, he served as Chief Auditor for sales tax at the Arizona Department of Revenue. In his law practice, and before that while working for two of the world’s largest accounting firms (Arthur Andersen and Deloitte), James has successfully advised and represented numerous clients of all sizes, and from numerous industries, in a wide variety of tax matters. He is a Fellow of the American College of Tax Counsel, was selected by his peers for inclusion in the The Best Lawyers in America® for Tax Law and for Litigation and Controversy–Tax, was named a PHOENIX Magazine Top Lawyer in Tax Law, is a member of the invitation-only Independent SALT Alliance, a national network of state and local tax advisors, received the State Bar of Arizona Tax Law Section's 2024 Henry Tom Outstanding Tax Attorney Award (commonly known as the Tax Section's "Lifetime Achievement Award"), and is Martindale-Hubbell® AV Preeminent® Peer Review Rated.™ James lectures extensively on state and local tax topics. He co-authored Bloomberg's Arizona Corporate Income Tax Navigator, and he co-authored the chapter regarding the Judicial Review of Taxation in the Arizona Appellate Handbook published by the State Bar of Arizona. James also wrote a column relating to Arizona tax issues for State Tax Notes entitled SALT From My Saddle, and a column on state and local tax topics for the AZ CPA Magazine entitled A Dash of SALT.

James G. Busby, Jr.

James G. Busby, Jr. is a Shareholder at The Cavanagh Law Firm where his practice involves all areas of Arizona state and local tax (SALT) including sales, use, gross receipts, transaction privilege, excise, luxury, tobacco, and severance taxes, as well as income, real, and personal property taxes. For nearly 30 years, James has assisted his clients with state and local tax planning, litigation and controversy, legislation, and policy matters. Before entering private practice, he served as Chief Auditor for sales tax at the Arizona Department of Revenue. In his law practice, and before that while working for two of the world’s largest accounting firms (Arthur Andersen and Deloitte), James has successfully advised and represented numerous clients of all sizes, and from numerous industries, in a wide variety of tax matters. He is a Fellow of the American College of Tax Counsel, was selected by his peers for inclusion in the The Best Lawyers in America® for Tax Law and for Litigation and Controversy–Tax, was named a PHOENIX Magazine Top Lawyer in Tax Law, is a member of the invitation-only Independent SALT Alliance, a national network of state and local tax advisors, received the State Bar of Arizona Tax Law Section's 2024 Henry Tom Outstanding Tax Attorney Award (commonly known as the Tax Section's "Lifetime Achievement Award"), and is Martindale-Hubbell® AV Preeminent® Peer Review Rated.™ James lectures extensively on state and local tax topics. He co-authored Bloomberg's Arizona Corporate Income Tax Navigator, and he co-authored the chapter regarding the Judicial Review of Taxation in the Arizona Appellate Handbook published by the State Bar of Arizona. James also wrote a column relating to Arizona tax issues for State Tax Notes entitled SALT From My Saddle, and a column on state and local tax topics for the AZ CPA Magazine entitled A Dash of SALT.

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