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KITCHELL CONTRACTORS, INC. v. CITY OF PHOENIX

No. 1 CA-CIV 7698.

151 Ariz. 139 (1986)

726 P.2d 236

KITCHELL CONTRACTORS, INC., Plaintiff-Appellee, v. CITY OF PHOENIX and City of Phoenix Tax Collector, Defendants-Appellants.

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

Reconsideration Denied September 12, 1986.

Attorney(s) appearing for the Case

Lewis & Roca by John P. Frank, Patrick Derdenger and Lisa C. Berry, Phoenix, for plaintiff-appellee.

Roderick G. McDougall, City Atty., Andy Baumert, Former City Atty., Philip M. Haggerty, Asst. City Atty., Phoenix, for defendants-appellants.

OPINION

EUBANK, Presiding Judge.

The City of Phoenix appeals from a summary judgment in favor of Appellee Kitchell Contractors, Inc. in its action under the Phoenix City Code § 14-29(g) for the recovery of privilege license taxes paid under protest. The appeal presents two issues for our consideration which we restate as follows:

(1) whether bifurcating a hospital construction contract into an agreement for construction services and a separate...

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