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ASHTON COMPANY v. CITY OF TUCSON

No. 2 CA-CIV 425.

7 Ariz. App. 509 (1968)

441 P.2d 275

The ASHTON COMPANY, Inc., Contractors and Engineers, Appellant, v. CITY OF TUCSON, a municipal corporation, Appellee.

Court of Appeals of Arizona.

Rehearing Denied June 27, 1968.

Attorney(s) appearing for the Case

Hall, Jones, Hannah, Trachta & Birdsall, Tucson, for appellant.

Gordon S. Kipps, formerly Tucson City Attorney and Dino DeConcini, Tucson City Atty., by Dwight E. Eller, Asst. City Atty., for appellee.

Darrell F. Smith, Atty. Gen., by Gary K. Nelson, Asst. Atty. Gen., Phoenix, for Arizona Board of Regents, amicus curiae.

KRUCKER, Judge.

The appellant, the Ashton Company, plaintiff below, between February, 1962, and January, 1964, performed two construction projects for the Board of Regents at the University of Arizona, Tucson. All of the work was on the University campus in Tucson, one project being an education building, and the other, a utility tunnel. The City of Tucson assessed Ashton the sum of $1,184.27 due as a Business Privilege Tax as a result of the gross income to appellant...

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