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EL PASO NATURAL GAS v. DEPT. OF REVENUE

No. 1 CA-TX 91-003.

174 Ariz. 470 (1992)

851 P.2d 95

EL PASO NATURAL GAS COMPANY, a Delaware corporation; The Atchison, Topeka and Santa Fe Railway Company, a Delaware corporation; Black Mesa Pipeline, Inc., a Delaware corporation; Mountain States Telephone and Telegraph Company, a Colorado corporation, doing business as U.S. West Communications, Plaintiffs-Appellants, v. ARIZONA DEPARTMENT OF REVENUE; Coconino County; Williams Hospital District, a special taxing district, Defendants-Appellees.

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

As Corrected July 28, 1992.

Reconsideration Denied October 2, 1992.

Review Denied May 18, 1993.

Attorney(s) appearing for the Case

Stompoly & Stroud, P.C. by Stephen A. Thomas, Tucson, for plaintiff-appellant El Paso Natural Gas Co.

Fennemore, Craig, P.C. by Timothy Berg, Paul J. Mooney, Phoenix, for plaintiffs-appellants Atchison, Topeka and Santa Fe Ry. Co., U.S. West Communications, Black Mesa Pipeline, Inc.

Gust, Rosenfeld & Henderson by Fred H. Rosenfeld, Phoenix, for defendant-appellee Williams Hosp. Dist.

Terence C. Hance, Chief Deputy County Atty., Flagstaff, for defendant-appellee Coconino County.

Grant Woods, Atty. Gen. by Steven R. Partridge, Asst. Atty. Gen., Phoenix, for defendant-appellee Arizona Dept. of Rev.

OPINION

CONTRERAS, Judge.

Appellants El Paso Natural Gas Co., The Atchison, Topeka and Santa Fe Railway Co., Black Mesa Pipeline, Inc., Mountain States Telephone and Telegraph Co., and U.S. West Communications have appealed from a summary judgment entered by the tax court in favor of appellee Williams Hospital District ("the District"). The tax court ruled that the District had legal authority to impose a secondary property tax for the operation and maintenance...

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