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.https://leagle.com/images/logo.png
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.
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
JONES, Judge:
¶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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