[Download] "Tucson Junior League of Tucson v. Emerine" by Arizona Court of Appeals " eBook PDF Kindle ePub Free
eBook details
- Title: Tucson Junior League of Tucson v. Emerine
- Author : Arizona Court of Appeals
- Release Date : January 07, 1979
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
Appellant claims exemption for its property as a building "used for education." Although there was testimony about training programs offered in the building, some of the rooms were used for non-educational meetings and all of the rooms were used during many months of the year for storing items for the Leagues annual rummage sale. Laws exempting property from taxation are to be construed strictly; the presumption is against the exemption, and every ambiguity in the statute will be construed against it. Conrad v. County of Maricopa, 40 Ariz. 390, 12 P.2d 613 (1932). Applying that standard, we agree with the trial court that the nature and extent of the use of the property for educational purposes were insufficient to qualify for the exemption. Accord, Lois Grunow Memorial Clinic v. Oglesby, 42 Ariz. 98, 22 P.2d 1076 (1933).
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