Opinion ID: 1147197
Heading Depth: 3
Heading Rank: 2

Heading: Restriction to Recreational Use

Text: Our conclusion regarding the nonprofit restriction does not preclude the assessor from considering the effect of the portion of the restriction that limits the use of the land to recreational activity. The restriction to recreational use does not divide value between different users but affects the value of the whole property. Just as with zoning and subdivision restrictions that limit the use of land, the recreational use restriction has an undoubted effect on value, whether the value be measured by any appraisal method. See A.R.S. § 42-141(A)(5). The property cannot be valued as if it were property to be used for residences, apartments, retail stores, or industry; the land is not and cannot be so used even though it may be now properly located and zoned. The limitation on use does not divide value between those who have the right to use; it limits the value in use of all users. We deal with golf courses and bowling alleys, not industrial parks. The department must consider current usage when valuing property. A.R.S. § 42-141(A)(5); Golder v. Dept. of Revenue, 123 Ariz. 260, 599 P.2d 216 (1979); [9] see also Lochmoor Club v. City of Grosse Pointe Woods, 3 Mich. App. 524, 143 N.W.2d 177 (1966) (assessor erred in valuing property for residential use when he ignored restriction to country club and park purposes). Whatever the approach to valuation, the department must therefore consider the recreational use. [10]