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VALLEY VENDORS CORP. v. CITY OF PHOENIX

No. 1 CA-CIV 4250.

126 Ariz. 491 (1980)

616 P.2d 951

VALLEY VENDORS CORPORATION, an Arizona Corporation, Plaintiff-Appellant, v. CITY OF PHOENIX, a Municipal Corporation, Defendant-Appellee.

Court of Appeals of Arizona, Division 1, Department C.

Rehearing Denied September 4, 1980.

Review Denied September 23, 1980.

Attorney(s) appearing for the Case

Taylor & Petica, P.C. by Ron Petica, Scottsdale, for plaintiff-appellant.

Andy Baumert, City Atty., and Philip M. Haggerty, Asst. City Atty., Phoenix, for defendant-appellee.

OPINION

CONTRERAS, Judge.

This is an appeal from a judgment dismissing appellant's complaint filed against the City of Phoenix. The complaint alleged a discriminatory assessment of sales and use taxes and double taxation. We conclude that appellant did not exhaust its administrative remedies prior to filing suit against the City in superior court and, for this reason, the trial court properly dismissed the complaint.

Appellant is a Phoenix business...

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