Coconino Community College District Case

Coconino Community College District Case

Coconino Community College District CaseJames G. Busby, Jr.
Published on: 27/03/2026

Analysis of the Coconino Community College District decision addressing Arizona property tax levy limits, voter-approved levy increases, and constitutional growth and new construction adjustments.

Arizona Court of Appeals
9W Halo OPCO

9W Halo OPCO

9W Halo OPCOJames G. Busby, Jr.
Published on: 03/03/2026

Analysis of the Arizona Supreme Court's 9W Halo OPCO decision on processing operations and use tax exemptions.

Arizona Court of Appeals
A & P Ranch LTD v Cochise County

A & P Ranch LTD v Cochise County

A & P Ranch LTD v Cochise CountyJames G. Busby, Jr.
Published on: 17/07/2025

Arizona Court of Appeals holds that permanent crops must be valued with agricultural land under Arizona's property tax statutes.

Arizona Court of Appeals
9 Halo OPCO v. ADOR

9 Halo OPCO v. ADOR

9 Halo OPCO v. ADORJames G. Busby, Jr.
Published on: 07/11/2024

Overview of 9W Halo OPCO v. ADOR, addressing Arizona’s processing exemption and why healthcare textile cleaning equipment does not qualify under state tax law.

Arizona Court of Appeals

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