FLOWING WELLS IRR. DIST. v. TUCSON

No. TX 92-00322.

176 Ariz. 623 (1993)

863 P.2d 915

FLOWING WELLS IRRIGATION DISTRICT, v. CITY OF TUCSON.

Tax Court of Arizona.

November 12, 1993.


Attorney(s) appearing for the Case

James A. Jutry, Phoenix, for plaintiff.

Tucson City Atty. by Elizabeth Sotelo, Tucson, for defendant.


OPINION

SCHAFER, Judge.

The issue in this case is whether a city may assess a transaction privilege tax on an irrigation district's income from its sale of water to residential customers.

The Flowing Wells Irrigation District ("District") filed this action for a refund of transaction privilege taxes it paid to the City of Tucson ("City") upon income from water it sold to its residential customers within the City.1 The tax...

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