LINCOLN PROPERTY CO. v. CITY OF TUCSON

No. 2 CA-CIV 3946.

131 Ariz. 473 (1982)

641 P.2d 1317

LINCOLN PROPERTY COMPANY; Lincoln Associates, Inc., a Texas corporation; Lincoln Eltusar Associates, a Texas Limited Partnership; Lincoln Arizona Associates, an Arizona Limited Partnership, and Lincoln Portusap Associates, an Arizona Limited Partnership, Plaintiffs/Appellants, v. CITY OF TUCSON, a municipal corporation of the State of Arizona, Defendant/Appellee.

Court of Appeals of Arizona, Division 2.

Rehearing Denied February 24, 1982.

Review Denied March 16, 1982.


Attorney(s) appearing for the Case

Snell & Wilmer by Edward Jacobson and Richard K. Mahrle, Phoenix, for plaintiffs/appellants.

Frederick S. Dean, Tucson City Atty. by Louise B. Stratton, Tucson, for defendant/appellee.


OPINION

HATHAWAY, Judge.

Lincoln Property Co. [L.P.] has appealed from a judgment entered against it in its suit for refund of Tucson business privilege taxes paid under protest. The matter was submitted to the trial court on a fact stipulation and cross-motions for summary judgment. The issues on appeal, as framed by appellants, are:

1. Whether it was proper for the City of Tucson to apply its business privilege tax on "contracting" to the non-contracting...

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