TOWER PLAZA INVESTMENTS, LIMITED v. DeWITT

No. 11066.

109 Ariz. 248 (1973)

508 P.2d 324

TOWER PLAZA INVESTMENTS LIMITED, a limited partnership, Burgbacher, Behrstock and Burgbacher, a co-partnership doing business as Park Central Shopping Center, Center Associates, Inc., an Arizona corporation, Tri-City Mall, Inc., an Arizona corporation, Malouf & Malouf Investment Co., Inc., an Arizona corporation, Alfred M. Tibshraeny, a married man dealing with his sole and separate property, Valley Fair Shopping Center, Inc., and Arizona corporation, and Westown Investment Corporation, an Arizona corporation, Petitioners, v. L. Waldo DeWITT, John M. Hazelett and Bob Kennedy as members of and as constituting the State Tax Commission of Arizona, and State Tax Commission, an agency of the State of Arizona, Respondents.

Supreme Court of Arizona, In Banc.

Rehearing Denied May 15, 1973.


Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen. by Mary Z. Chandler, Asst. Atty. Gen., Phoenix, for respondents.

Snell & Wilmer by Robert C. Bates, Kenneth R. Reed, Edward Jacobson, Phoenix, for petitioners.


STRUCKMEYER, Justice.

This is a special action pursuant to Article 6, § 5(1), Constitution of Arizona, A.R.S., and Rules of Procedure for Special Actions, A.R.S. 17, seeking to prohibit respondents, members of the State Tax Commission of Arizona, from imposing certain real property rental taxes. Because substantial revenues of the State are involved, as well as the legal rights of petitioners as taxpayers, and, following the decision in Alvord v. State Tax Commission...

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