SOUTHWEST AIRLINES v. DEPT. OF REVENUE

No. 1 CA-TX 99-0005.

4 P.3d 1018 (2000)

197 Ariz. 475

SOUTHWEST AIRLINES COMPANY, a foreign corporation, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE and Maricopa County, Defendants-Appellants.

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

April 4, 2000.


Attorney(s) appearing for the Case

Janet Napolitano, Attorney General by Frank Boucek, III, Assistant Attorney General, Phoenix, for Appellant Arizona Department of Revenue.

Helm & Kyle, Ltd. by John D. Helm, Roberta S. Livesay, Lorrie L. Luellig, Tempe, for Appellant Maricopa County.

Fennemore Craig, P.C. by Paul J. Mooney, Kendis K. Muscheid, Phoenix, for Appellee.


OPINION

NOYES, Presiding Judge.

¶ 1 Arizona Revised Statutes Annotated ("A.R.S.") section 12-348 (Supp.1999) authorizes a court to award attorneys' fees to a taxpayer who prevails on the merits in an action challenging the assessment or collection of taxes. Section 12-348(E)(5) provides that "an award of fees against the state or a city, town or county shall not exceed twenty thousand dollars." 1 In this case, the court...

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