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CITY OF TEMPE v. DEL E. WEBB CORPORATION

No. 1 CA-CIV 1293.

14 Ariz. App. 228 (1971)

482 P.2d 477

CITY OF TEMPE, a municipal corporation, Appellant, v. DEL E. WEBB CORPORATION, an Arizona Corporation, Appellee.

Court of Appeals of Arizona, Division 1.

Review Denied April 20, 1971.

Attorney(s) appearing for the Case

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

Allen, McClennen & Fels by Louis McClennen, Phoenix, for appellee.

Gary K. Nelson, Atty. Gen., Phoenix, for amicus curiae, Arizona Bd. of Regents.

Molloy, Jones, Hannah, Trachta & Coolidge by Russell E. Jones, Tucson, for amicus curiae, The Ashton Co., Inc., Contractors and Engineers, a corp.

Lewis & Roca by John P. Frank, Phoenix, for amici curiae, Arizona Masonry Contractors Assn., Air Conditioning Contractors of Arizona, Arizona Electrical Assn. and Pipe Trades Industry Program of Arizona.

HOWARD, Judge.

We have not been convinced, on motion for rehearing, that our previous decision in this case was incorrect. However, it has been the pattern in this jurisdiction that in tax matters, when a previous decision is overruled, the new decision is given prospective effect only. See e.g. Duhame v. State Tax Commission, 65 Ariz. 268, 179 P.2d 252 (1947); Arizona State Tax Commission v. Ensign,

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