CITY OF AVONDALE v. DEERE CREDIT, INC.

No. 1 CA-TX 97-0010.

955 P.2d 544 (1998)

191 Ariz. 307

The CITY OF AVONDALE, a municipal corporation, Plaintiff-Appellee, v. DEERE CREDIT, INC., a Delaware corporation, Defendant-Appellant.

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

March 10, 1998.


Attorney(s) appearing for the Case

Frank L. Ross, Goodyear, for Plaintiff-Appellee.

Snell & Wilmer, L.L.P. by Janet E. Barton, Phoenix, for Defendant-Appellant.


OPINION

PATTERSON, Judge.

¶ 1 The City of Avondale (Avondale) assessed transaction privilege taxes and penalties against Deere Credit, Inc. (Deere) on Deere's gross proceeds from leasing farm machinery and equipment to customers of Arizona Machinery, a dealership in Avondale. On Deere's protest, a City Hearing Officer directed Avondale's audit department to abate the assessment. As permitted by Avondale City...

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