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STATE v. ARIZONA PUBLIC SERVICE COMPANY

No. 1 CA-CIV 2354.

24 Ariz. App. 601 (1975)

540 P.2d 727

STATE of Arizona, Ernest A. Garfield, State Treasurer of Arizona, State Tax Commission of Arizona and Waldo DeWitt, John Hazelett and Robert Kennedy, Members of and Constituting State Tax Commission of Arizona, Apache County, LaVere O. Connolly, Treasurer of Apache County, Cochise County, F.C. Alexander, Treasurer of Cochise County, Coconino County, Rose Stacy, Treasurer of Coconino County, Gila County, Roy Wood, Treasurer of Gila County, Graham County, Lola Hubbard, Treasurer of Graham County, Maricopa County, Harold D. Lafferty, Treasurer of Maricopa County, Mohave County, Ruth O. Moser, Treasurer of Mohave County, Navajo County, Raymond H. Randall, Treasurer of Navajo County, Pima County, James Lee Kirk, Treasurer of Pima County, Pinal County, Alice M. Diffin, Treasurer of Pinal County, Yavapai County, Paul J. Wedepohl, Treasurer of Yavapai County, Yuma County, Robert E. Lee, Treasurer of Yuma County, Appellants, v. ARIZONA PUBLIC SERVICE COMPANY, a corporation, Appellee.

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

Rehearing Denied November 7, 1975.

Review Denied December 16, 1975.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Atty. Gen. by James D. Winter and Fred W. Stork, Asst. Attys. Gen., Phoenix, for appellants.

Snell & Wilmer by Burr Sutter, Phoenix, for appellee.

OPINION

JACOBSON, Presiding Judge.

The basic issue in this appeal is whether a taxpayer may recover a portion of its tax bill for taxes paid under protest against an alleged unconstitutional legislative appropriation which it is alleged contributed to an increase in those taxes.

Appellee, Arizona Public Service (APS), brought an action against the appellants, State of Arizona, the State Treasurer and the Tax Commission seeking a refund of $1,789,894...

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