MULTIPLE LISTING SERVICE v. CITY OF TUCSON

No. 2 CA-CIV 5456.

148 Ariz. 278 (1985)

714 P.2d 448

MULTIPLE LISTING SERVICE OF TUCSON, INC., Plaintiff/Appellee, v. The CITY OF TUCSON, a body politic and corporate, Defendant/Appellant.

Court of Appeals of Arizona, Division 2, Department A.

Review Denied February 12, 1986.


Attorney(s) appearing for the Case

Little, Fisher & Siegel, P.C. by Barbara E. Fisher, Tucson, for plaintiff/appellee.

Frederick S. Dean, Tucson City Atty. by Michael G. Wood, Tucson, for defendant/appellant.


HOWARD, Judge.

This is an appeal from the granting of a summary judgment. The determinative issue is whether the real estate listings distributed by Multiple Listing Service of Tucson, Inc. (MLS) are "publications" which subject MLS to taxation under § 19-81 of the Tucson Code. We hold that they are not, and affirm.

MLS is a corporation which provides its members and affiliate members, most of whom are real estate brokers, with a loose-leaf listing service...

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