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CITY OF PHOENIX v. CITY OF GOODYEAR

No. TX 91-01623.

174 Ariz. 529 (1993)

851 P.2d 154

CITY OF PHOENIX v. CITY OF GOODYEAR.

Tax Court of Arizona.

April 20, 1993.

Attorney(s) appearing for the Case

Phoenix City Attorney by Philip M. Haggerty and Roderick G. McDougall, Phoenix, for plaintiff.

Norling, Oeser & Williams by Darrell E. Davis and Ronald L. Keyser, Phoenix, for defendant.

OPINION

SCHAFER, Judge.

This is an action for a tax refund brought by the City of Phoenix to recover transaction privilege taxes, interest, and penalty it paid to the City of Goodyear based upon the income Phoenix derives from renting, leasing, and licensing property it owns at the Goodyear Airport. The tax period in question is July, 1987 through July, 1990. Phoenix protested the tax assessment in the administrative...

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