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ARIZONA DEPT. OF REVENUE v. MARICOPA CTY.

No. 13979.

120 Ariz. 533 (1978)

587 P.2d 252

ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Petitioner, v. MARICOPA COUNTY, a Body Politic and Corporate, George Campbell, Hawley Atkinson, Ed Pastor, Fred Koory and Tom Freestone, as members of the Board of Supervisors of Maricopa County, Ken Kunes, Maricopa County Assessor, and Glenn O. Stapley, Maricopa County Treasurer, Respondents.

Supreme Court of Arizona, In Banc.

November 9, 1978.

Attorney(s) appearing for the Case

John A. LaSota, Jr., Atty. Gen., by Mary Z. Chandler, James D. Winter, Asst. Attys. Gen., Phoenix, for petitioner.

Charles F. Hyder, Maricopa County Atty., by Albert Firestein, Philip W. Messinger, Deputy County Attys., Phoenix, for respondents.

STRUCKMEYER, Vice Chief Justice.

This special action was brought by the Arizona Department of Revenue to resolve a dispute with Maricopa County over the proper application of § 22 of Ch. 152 of the Session Laws of 1977. Request for relief denied.

The Arizona Department of Revenue is an agency of the State of Arizona, charged by A.R.S. § 42-111.03 with providing a coordinated and uniform system of tax administration...

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