CITY OF TEMPE v. ARIZONA BOARD OF REGENTS

No. 1 CA-CIV 821.

11 Ariz. App. 24 (1969)

461 P.2d 503

The CITY OF TEMPE, a political subdivision of the State of Arizona, Appellant, v. The ARIZONA BOARD OF REGENTS, Appellee.

Court of Appeals of Arizona, Division 1. Department A.

Rehearing Denied December 31, 1969.

Review Denied February 10, 1970.


Attorney(s) appearing for the Case

David R. Merkel, City Atty., Tempe, for appellant.

Gary K. Nelson, Atty. Gen., Phoenix, for appellee.

J. LaMar Shelley, Mesa, amicus curiae The League of Arizona Cities and Towns.


CAMERON, Judge.

This is an appeal by the City of Tempe from a decision of the trial court which held that the City of Tempe transaction privilege tax was not applicable as to certain activities of the defendant Arizona Board of Regents.

Although appellant and appellee raise other questions, we feel that we are called upon to answer only one question and that is:

May a municipality, the City of Tempe, Arizona, tax an agency of the State of Arizona...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases