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SALT RIVER PROJECT, ETC. v. CITY OF PHOENIX

No. 1 CA-CIV 4938.

132 Ariz. 337 (1982)

645 P.2d 1251

SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT AND POWER DISTRICT, a municipal corporation of the State of Arizona; Chevron USA, Inc., a California corporation, successor to Standard Oil Company of California Western Operations, Inc., Plaintiffs-Appellees, v. CITY OF PHOENIX, a municipal corporation of the State of Arizona; and Paul Wenner, City of Phoenix Treasurer-Assessor, ex officio City Tax Collector, Defendants-Appellants.

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

Rehearing Denied April 21, 1982.

Review Denied May 25, 1982.

Attorney(s) appearing for the Case

Jennings, Strouss & Salmon by Leo R. Beus, K. Layne Morrill, Phoenix, for plaintiffs-appellees.

Andy Baumert, City Atty. by Philip M. Haggerty, Asst. City Atty., Phoenix, for defendants-appellants.

OPINION

EUBANK, Judge.

This appeal involves the question of whether the City of Phoenix has imposed a valid tax upon a series of transactions involving the sale of diesel fuel by Chevron, U.S.A. Inc. to the Salt River Project Agricultural Improvement and Power District. The City Treasurer issued an assessment covering calendar years 1974, 1975, and 1976 against Chevron which, including penalties, amounted to $110...

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