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FANN v. ARIZONA

No. CV-21-0058-T/AP.

493 P.3d 246 (2021)

Karen FANN, et al. Plaintiffs/Appellants, v. State of ARIZONA, et al. Defendants/Appellees. Invest in Arizona, et al. Intervenors/Appellees.

Supreme Court of Arizona.

Filed August 19, 2021.

Attorney(s) appearing for the Case

Timothy Sandefur , Scharf-Norton Center for Constitutional Litigation at the Goldwater Institute, Phoenix; Dominic E. Draye (argued), Greenberg Traurig, L.L.P, Phoenix; and Brett W. Johnson , Colin P. Ahler , Tracy A. Olson , Snell & Wilmer L.L.P., Phoenix, Attorneys for Karen Fann, Russell "Rusty" Bowers, David Gowan, Venden Leach, Regina Cobb, John Kavanagh, Montie Lee, Steve Pierce, Francis Surdakowski, M.D., NO ON 208, and Arizona Free Enterprise Club.

Brian M. Bergin (argued), Kevin M. Kasarjian , Bergin, Frakes, Smalley & Oberholtzer PLLC, Phoenix, Attorneys for State of Arizona and Arizona Department of Revenue.

Daniel J. Adelman , Arizona Center for Law in the Public Interest, Phoenix; and Roopali H. Desai , D. Andrew Gaona (argued), Kristen Yost , Coppersmith Brockelman PLC, Phoenix, Attorneys for Invest in Arizona (Sponsored by AEA and Stand for Children) and David Lujan.

Joel W. Nomkin , Austin C. Yost , Kathryn E. Boughton , Perkins Coie LLP, Phoenix, Attorneys for Amicus Curiae Arizona School Boards Association.

Aaron T. Martin , Martin Law & Mediation PLLC, Phoenix, Attorneys for Amici Curiae Arizona Business Leaders.

James E. Barton, II , Jacqueline Mendez Soto , Barton Mendez Soto PLLC, Tempe, Attorneys for Amici Curiae Potential Ballot Initiative Proponents.

Mary R. O'Grady , Joshua D. Bendor , Osborn Maledon P.A., Phoenix, Attorneys for Amicus Curiae Superintendent of Public Education Kathy Hoffman.

Timothy J. Berg , Emily Ward , Bradley J. Pew , Taylor Burgoon , Fennemore Craig, P.C., Phoenix, Attorneys for Amicus Curiae Arizona Commerce Authority.

Gregory W. Falls , Craig A. Morgan , Sherman & Howard L.L.C., Phoenix, Attorneys for Amici Curiae Americans for Tax Reform and Arizona Small Business Association.

Rhonda L. Barnes , Jane Ahern , Ben Bryce , Arizona House of Representatives, Phoenix; and Lisette Flores , Arizona State Senate, Phoenix, Attorneys for Amici Curiae Senate Minority Leader Rebecca Rios and House Minority Leader Reginald Bolding.

Giselle C. Alexander , The Cavanagh Law Firm, P.A., Phoenix, Attorneys for Amicus Curiae Arizona Farm Bureau Federation.

Gregory B. Iannelli , Bryan Cave Leighton Paisner LLP, Phoenix, Attorneys for Amici Curiae Elliott Pollack and Alan Maguire.

Susan M. Freeman , Gregory Y. Harris , Lewis Roca Rothgerber Christie LLP, Phoenix, Attorneys for Amici Curiae Save Our Schools Arizona, Education Law Center, and the Southern Poverty Law Center.

Otto S. Shill, III , Jimmie W. Pursell, Jr. , Lauren R. Smith , Jennings, Strouss & Salmon, P.L.C., Phoenix, Attorneys for Amici Curiae Arizona Tax Research Association and Arizona Chamber of Commerce and Industry.

Tyson C. Langhofer , Alliance Defending Freedom, Scottsdale, Attorneys for Amici Curiae Alliance Defending Freedom and Center for Arizona Policy.

Erin Adele Scharff , Phoenix, Attorney for Amicus Curiae Tax Professor Erin Scharff.

¶1 In 2020, Arizona voters passed Proposition 208 ("Prop. 208"), a citizens' initiative imposing an income tax...

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