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MARICOPA CTY. v. CITIES & TOWNS OF AVONDALE, ETC.

No. 1 CA-CIV 998.

12 Ariz. App. 109 (1970)

467 P.2d 949

MARICOPA COUNTY, a political subdivision of the State of Arizona, Appellant, v. The CITIES & TOWNS OF AVONDALE ET AL., WICKENBURG, Appellees.

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

Rehearing Denied May 11, 1970.

Review Denied June 9, 1970.

Attorney(s) appearing for the Case

Moise Berger, Maricopa County Atty., and Albert Firestein, Chief Civil Deputy County Atty., Phoenix, for appellant.

J. LaMar Shelley, City Atty., Mesa, William G. Barnes, City Atty. of Avondale, Phoenix, Eldon H. Towner, City Atty. of Buckeye and Gila Bend, Buckeye, Walter J. Reynolds, Jr., City Atty., Chandler, Norman L. Wykoff, City Atty. of El Mirage, Glendale, Sam Woodburn, City Atty. of Gilbert, Chandler, Irving H. Bahde, Jr., City Atty., Glendale, F. Britton Burns, City Atty. of Goodyear, Phoenix, Allen R. Perry, City Atty. of Peoria, Phoenix, Robert J. Backstein, City Atty., Phoenix, Richard Filler, City Atty., Scottsdale, David R. Merkel, City Atty., Tempe, Sidney Mitchell, City Atty. of Tolleson, Phoenix, Frank Stanlis, City Atty., Wickenburg, for appellees.

JACOBSON, Judge.

This action was brought by the plaintiff-appellant Maricopa County in 1966 to recover the amount of Use Fuel Tax monies mistakenly paid by the County to the defendants-appellees cities and towns between 1946 and early 1963. We review a judgment in favor of defendants. The case was tried on stipulated facts, the substance of which we will set forth in the context of the pertinent legislative history.

The Motor Vehicle Fuel Tax,

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