Cnl Hotels and Resorts, Inc., a Maryland Corporation; and Marriott Desert Ridge Resort, LLC, a Delaware Limited…

Summary

The court held that improvements on state trust land qualify for the reduced property-tax classification when, at the time of taxation, they exist and would become state property upon termination of the lease, even though the lessee may remove or demolish them beforehand. It vacated the court of appeals’ judgment because the primary-use requirement had not been litigated and because the County was not required to file a cross-appeal to defend the tax court’s judgment on an alternative ground. The court also upheld the availability of the error-correction statute for an incorrect property classification and remanded for further proceedings.