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SALT RIVER PROJ. AGR. IMP. v. CITY OF TEMPE

No. 1 CA-CIV 7543.

147 Ariz. 144 (1985)

708 P.2d 1335

SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT AND POWER DISTRICT, a political subdivision of the State of Arizona, Plaintiff-Appellee, v. CITY OF TEMPE, a municipal corporation of the State of Arizona, Defendant-Appellant.

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

October 29, 1985.

Attorney(s) appearing for the Case

David R. Merkel, Tempe City Atty. by Vincent A. Iannone, Dennis M. O'Neill, Asst. City Attys., Tempe, for defendant-appellant.

Jennings, Strouss & Salmon by Ann M. Dumenil, Phoenix, for plaintiff-appellee.

OPINION

FROEB, Judge.

In this appeal, the City of Tempe asks this court to hold that it may impose a use tax on the storage of property by the Salt River Project (SRP) in Tempe, although the property is ultimately used outside the city limits. We find the Tempe ordinance does not allow the imposition of the tax.

SRP owns and operates a storage facility in the City of Tempe. The facility is used for the temporary warehousing of various materials and...

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