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CITY OF TEMPE v. DEL E. WEBB CORPORATION

1 CA-CIV 1293.

13 Ariz. App. 597 (1971)

480 P.2d 18

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., Temple, for appellant.

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

HOWARD, Judge.

During 1966 and 1967, appellee (hereinafter referred to as Webb) entered into contracts with the Arizona Board of Regents for the construction of certain buildings on the campus of Arizona State University in Tempe, Arizona. Appellant (hereinafter referred to as City) assessed Webb for the Transaction Privilege Tax on payments made by the Board of Regents to Webb. The taxes were paid by Webb under protest...

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