PITTSBURGH & MIDWAY COAL v. DEPT. OF REV.

Nos. CV-87-0460-PR, CV-88-0110-PR and CV-88-0353-PR.

161 Ariz. 135 (1989)

776 P.2d 1061

PITTSBURGH & MIDWAY COAL MINING COMPANY, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellant. NEUMANN CARIBBEAN INTERNATIONAL, LTD., Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee. HUNT BUILDING CORPORATION, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

Supreme Court of Arizona.

July 13, 1989.


Attorney(s) appearing for the Case

Gallagher & Kennedy by Leslie T. Jones, Jr., Phoenix, for Pittsburgh & Midway Coal Min. Co.

Friedman & Caldwell by Steven M. Friedman, Phoenix, for Neumann Caribbean Intern., Ltd.

Jennings, Kepner & Haug by Carolyn M. Kaluzniacki, Phoenix, for Hunt Building Corp.

Robert K. Corbin, Atty. Gen. by J. Scott Halverson and Steven R. Partridge, Asst. Attys. Gen., Phoenix, for Arizona Dept. of Revenue.


FREDERICK J. MARTONE, Superior Court Judge.

These consolidated appeals require us to decide whether the State of Arizona may keep a tax to which it is not entitled because the tax was not paid "under protest," even though at the time of the payment there was no dispute between the taxpayer and the state over the propriety of the tax. We hold that the state may not. Our jurisdiction arises under Ariz. Const. art. 6, section 5.

I. STATEMENT OF THE CASES AND...

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