BENJAMIN v. ARIZONA DEPT. OF REVENUE

No. 2 CA-CV 89-0103.

163 Ariz. 182 (1989)

786 P.2d 1033

David S. BENJAMIN, Edwin L. Carlson, Melvin M. Gibbs, John G. Glover, Thomas A. Hawkins, Sr., Preston M. Henry, Louis K. Jones, Matthew Koczwanski, Walter Mulvihill, John K. Peffers, Jacob C. Rogers, Samuel Rubin, Richard C. St. Amand and Leo Wohl, Plaintiffs/Appellants, v. ARIZONA DEPARTMENT OF REVENUE, and Arnold Jeffers, Pima County Assessor, in his official capacity, Defendants/Appellees.

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

Review Denied February 26, 1990.


Attorney(s) appearing for the Case

Southern Arizona Legal Aid, Inc. by William E. Morris, Tucson, for plaintiffs/appellants.

Robert K. Corbin, Atty. Gen. by James D. Winter, Phoenix, and Stephen D. Neely, Pima County Atty. by Paul E. Tang, Tucson, for defendants/appellees.


OPINION

LACAGNINA, Judge.

David S. Benjamin and other disabled veterans have been denied a veterans' tax exemption because they were not residents of Arizona before September 1, 1945, or for a total of four years prior to their induction or enlistment in the United States Armed Forces. They appeal from the trial court order that the tax exemptions were invalid because the unconstitutional residency qualifications of article 9, § 2(2) and (3) of

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