No. 2 CA-CIV 3991.

130 Ariz. 369 (1981)

636 P.2d 147

GEMMA PROPERTIES CAROLINA, LTD., a North Carolina corporation; Caesar A. Arredondo; and Carlos A. Arredondo, Plaintiffs/Appellees, v. The CITY OF TUCSON, a body corporate and politic; James Kay, City of Tucson Finance Director; and Harold Stites, City of Tucson Revenue Division Administrator, Defendants/Appellants.

Court of Appeals of Arizona, Division 2.

October 14, 1981.

Attorney(s) appearing for the Case

Bilby, Shoenhair, Warnock & Dolph, P.C. by Marc G. Simon, Tuscon, for plaintiffs/appellees.

Frederick S. Dean, Tucson City Atty. by Michael G. Wood, Tucson, for defendants/appellants.



This appeal involves the business privilege (sales) tax of the City of Tucson, Chapter 19, Tucson City Code. Appellees, Gemma Properties Carolina, Ltd., Caesar A. Arredondo and Carlos A. Arredondo, leased recently constructed facilities to International Business Machines Corporation. They commenced this action in the superior court for the recovery of taxes paid under protest. The trial court granted appellees' motion for summary judgment...

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