CONTRERAS, Presiding Judge.
In these consolidated actions, nine companies that own property in Arizona used for generating electricity ("the taxpayers") appeal from a judgment sustaining the constitutionality of the levy school finance imposed by Ariz. Rev. Stat. Ann. ("A.R.S.") section 15-992(B) (as amended by 1990 Ariz. Sess. Laws, 3d Sp.Sess., ch. 3, § 4). The taxpayers further contest the retroactivity of both this amendment,...
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