VANGILDER v. ARIZONA DEPT. OF REVENUE

No. CV-20-0040-PR.

505 P.3d 274 (2022)

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.

Supreme Court of Arizona.

Filed March 8, 2022.


Attorney(s) appearing for the Case

Timothy Sandefur (argued), Christina Sandefur , Scharf-Norton Center for Constitutional Litigation at the Goldwater Institute, Phoenix; and Paul J. Mooney , Mooney, Wright, Moore & Wilhoit, PLLC, Mesa, Attorneys for Harold Vangilder, Dan Neidig, and Arizona Restaurant Association.

Mark Brnovich , Arizona Attorney General, Scot G. Teasdale (argued), Jerry A. Fries , Lisa A. Neuville , Assistant Attorneys General, Phoenix, Attorneys for Arizona Department of Revenue.

Patrick Irvine (argued), Taylor Burgoon , Fennemore Craig, P.C., Phoenix, Attorneys for Pinal County and Pinal Regional Transportation Authority.

Chris Keller , Chief Civil Deputy, Office of the Pinal County Attorney, Florence, Attorney for Pinal County.

William J. Sims , Sims Mackin, Ltd., Phoenix, Attorney for Pinal Regional Transportation Authority.

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

Scott A. Holcomb , Vail C. Cloar , Dickinson Wright PLLC, Phoenix, Attorneys for Amicus Curiae Town of Queen Creek.

Denis M. Fitzgibbons , Fitzgibbons Law Offices PLC, Casa Grande, Attorney for Amici Curiae City of Maricopa and City of Coolidge.

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

JUSTICE KING authored the opinion of the Court, in which CHIEF JUSTICE BRUTINEL, VICE CHIEF JUSTICE TIMMER, and JUSTICE BOLICK joined. JUSTICE MONTGOMERY, joined by JUSTICES LOPEZ and BEENE, concurred in part and dissented in part.


¶1 This case asks us to determine whether the Pinal County Regional Transportation Authority ("RTA") and the Pinal County Board of Supervisors ("Board") acted lawfully when they adopted Proposition 416, a regional transportation plan, and Proposition 417, a transportation...

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