VANGILDER v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 19-0001.

459 P.3d 1189 (2020)

Harold VANGILDER, et al., Plaintiffs/Appellees/Cross-Appellants, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee/Cross-Appellee, Pinal County, et al., Defendants/Appellants/Cross-Appellees.

Court of Appeals of Arizona, Division 1.

AS AMENDED March 3, 2020.


Attorney(s) appearing for the Case

Goldwater Institute, Phoenix, By Timothy Sandefur , Matthew Robert Miller , Co-Counsel for Plaintiffs/Appellees/Cross-Appellants.

Mooney Wright & Moore, P.L.L.C, Mesa, By Paul J. Mooney , Co-Counsel for Plaintiffs/Appellees/Cross-Appellants.

Arizona Attorney General's Office, Phoenix, By Scot G. Teasdale , Jerry A. Fries , Lisa A. Neuville , Counsel for Defendant/Appellee/Cross-Appellee.

Pinal County Attorney's Office, Florence, By Christopher C. Keller , Co-Counsel for Defendant/Appellant/Cross-Appellee Pinal County.

Ballard Spahr L.L.P., Phoenix, By Joseph A. Kanefield , Brian Schulman , Chase Bales , Co-Counsel for Defendants/Appellants/Cross-Appellees Pinal County and Pinal Regional Transportation Authority.

Fennemore Craig, P.C., Phoenix, By Patrick Irvine , Taylor Burgoon , Co-Counsel for Defendants/Appellants/Cross-Appellees Pinal County and Pinal Regional Transportation Authority.

Sims Mackin, Ltd., Phoenix, By William J. Sims , Co-Counsel for Defendant/Appellant/Cross-Appellee Pinal Regional Transportation Authority.

Rose Law Group, P.C., Scottsdale, By Evan Bolick , Johathan Udell , Amicus Curiae for Pinal Partnership Inc.

Dickson Wright P.L.L.C., Phoenix, By Scott A. Holcomb , Vail C. Cloar , Amicus Curiae for Town of Queen Creek.

Fitzgibbons Law Office, P.L.C., Casa Grande, By Denis M. Fitzgibbons , Amicus Curiae for City of Maricopa and City of Coolidge.

Florence Town Attorney's Office, Florence, By Clifford L. Mattice , Amicus Curiae for Town of Florence.

The Cavanagh Law Firm, P.A., Phoenix, By James G. Busby, Jr. , Karen C. Stafford , Amicus Curiae for Arizona Tax Research Association and The Arizona Free Enterprise Club.

Presiding Judge Kenton D. Jones delivered the Opinion of the Court, in which Judge James B. Morse Jr. and Judge Diane M. Johnsen joined.


OPINION

¶1 In 2017, Pinal County voters simultaneously approved Proposition 416 (Prop 416) to adopt a regional transportation plan and Proposition 417 (Prop 417) to enact an excise tax to fund the plan. In this appeal, Appellants, Pinal County (the County) and the Pinal Regional Transportation Authority (the RTA), appeal...

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