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RDB THOMAS RD. PART. v. CITY OF PHOENIX

No. 1 CA-TX 92-0011.

180 Ariz. 194 (1994)

883 P.2d 431

RDB THOMAS ROAD PARTNERSHIP, a Colorado partnership, Plaintiff-Counterdefendant-Appellant, v. CITY OF PHOENIX, a municipal corporation, Defendant-Counterclaimant-Appellee.

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

Review Denied November 1, 1994.

Attorney(s) appearing for the Case

Mohr, Hackett, Pederson, Blakley, Randolph & Haga, P.C. by Arthur W. Pederson, Phoenix, for appellant.

Roderick G. McDougall, Phoenix City Atty. by James H. Hays, Asst. City Atty., Phoenix, for appellee.

OPINION

WEISBERG, Judge.

RDB Thomas Road Partnership ("RDB") appeals from (1) summary judgment holding that RDB was liable for City of Phoenix privilege license taxes, pursuant to Phoenix City Code ("Code") section 14-416, on the proceeds it realized when it sold a commercial building in Phoenix, (2) summary judgment holding that RDB's rental income during its ownership of the commercial building was not exempt from taxation under Code section 14-445, (3)...

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