Nordstrom, Inc. v. Maricopa County
In Nordstrom, Inc. v. Maricopa County, 207 Ariz. 553, 88 P.3d 1165 (App. 2004), a department store built on a parcel of land adjacent to a shopping center sought to be valued as a shopping center. Id. at 557,11, 88 P.3d at 1169.
The Court upheld the tax court's decision that a single store did not meet the definition of shopping center. Id. at 555,1, 88 P.3d at 1167.