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CITY OF PEORIA v. BRINK'S HOME SEC., INC.

No. 1 CA-TX 09-0001.

261 P.3d 473 (2011)

CITY OF PEORIA, a municipal corporation; and City of Phoenix, a municipal corporation, Plaintiffs/Defendants/Appellees, v. BRINK'S HOME SECURITY, INC., a Delaware corporation, Defendant/Plaintiff/Appellant.

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

August 9, 2011.

Attorney(s) appearing for the Case

Stephen M. Kemp , City Attorney, Peoria City Attorney's Office By Cynthia Odom , Assistant City Attorney, Peoria, Attorneys, for Plaintiff/Defendant/Appellee Peoria.

Gary Verburg , City Attorney, Phoenix City Attorney's Office By James H. Hays , Assistant City Attorney, Phoenix, Attorneys for Plaintiff/Defendant/Appellee.

Snell & Wilmer LLP By Barbara J. Dawson , Martha E. Gibbs , Melissa M. Krueger , Robert I. Schwimmer , Phoenix, Attorneys for Defendant/Plaintiff/Appellant.

OPINION

JOHNSEN, Judge.

¶ 1 Phoenix and Peoria assessed Brink's Home Security, Inc. under a provision of the Model City Tax Code that taxes security-system "monitoring services" as "telecommunication services." In an earlier decision, we held the cities' assessments did not violate a state statute prohibiting municipal taxation of interstate telecommunications services. City of Peoria v. Brink's Home Sec., Inc., 224 Ariz. 278...

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