GREEN v. GARRIOTT

No. 1 CA-CV 07-0424.

212 P.3d 96 (2009)

Christie A. GREEN; Dawn Wyland; Eric Meyer; Rae J. Waters; The Professional Group Public Consulting, Inc., an Arizona corporation, Plaintiffs/Appellants, v. Gale GARRIOTT, in his official capacity as Director of the Arizona Department of Revenue, Defendant/Appellee. Stella Gomez; Cecilia Hernandez; Stefanie Ortega; Kerin Zimmerman; Arizona School Choice Trust, Inc., a private non-profit corporation, Intervenor-Defendants, Appellees.

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

As Amended April 15, 2009.


Attorney(s) appearing for the Case

Sacks Tierney P.A. By Marvin S. Cohen, Scottsdale, and Arizona School Boards Association By Christopher P. Thomas, and Arizona Center for Law in the Public Interest By Timothy M. Hogan, Phoenix, Attorneys for Appellants.

Terry Goddard, Attorney General By Michael F. Kempner, Assistant Attorney General, Phoenix, Attorneys for Appellee.

Institute for Justice Arizona Chapter By Timothy D. Keller, Jennifer M. Perkins, Tempe, and Institute for Justice By William M. Mellor, Clark M. Neily, III, Arlington, VA, and Thomas A. Zlaket PLLC By Thomas A. Zlaket, Tucson, Attorneys for Appellee-Intervenors.

Alliance Defense Fund By Benjamin W. Bull, Gary S. McCaleb, Bryon J. Babione, Scottsdale, Attorneys for Amicus Curiae School Choice Arizona, Inc.


OPINION

GEMMILL, Judge.

¶ 1 In this appeal we address whether Arizona Revised Statutes ("A.R.S.") section 43-1183 (Supp.2008), establishing a state income tax credit for scholarship contributions by corporations, contravenes the United States and Arizona Constitutions. For the reasons that follow, we hold that A.R.S. § 43-1183 passes constitutional muster.

A.R.S. § 43-1183

¶ 2 A.R.S. § 43-1183 establishes a dollar...

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