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CITY OF PRESCOTT v. TOWN OF CHINO VALLEY

No. 1 CA-CIV 9754.

163 Ariz. 608 (1989)

790 P.2d 263

CITY OF PRESCOTT, a municipal corporation, Plaintiff, Counterdefendant, Appellee, Cross-Appellant, v. TOWN OF CHINO VALLEY, a municipal corporation, Defendant, Counterclaimant, Appellant, Cross-Appellee.

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

Review Denied May 8, 1990.

Cross-Petition for Review Granted in Part and Denied in Part May 8, 1990.

Attorney(s) appearing for the Case

Lewis & Roca by Tom Galbraith, Susan M. Freeman, Patrick Derdenger, Jessica J. Youle and Gale L. Garriott, Phoenix, for plaintiff, counterdefendant, appellee, cross-appellant.

Ajalat & Polley, P.C. by Terry L. Polley, Charles R. Ajalat and Richard J. Ayoob, Los Angeles, Cal., and Stan A. Lehman, Prescott, and Paul G. Ulrich, Phoenix, for defendant, counterclaimant, appellant, cross-appellee.

Brown & Bain, P.A. by David J. Bodney, Daniel C. Barr, Michael W. Patten, Phoenix, for amicus curiae First Amendment Coalition of Arizona.

RICHARD M. DAVIS, Judge Pro Tem.

This case involves a transaction privilege tax enacted by the Town of Chino Valley (Chino Valley) and imposed by it upon the operation of a water pipeline owned by the City of Prescott (Prescott). The trial court upheld the enactment and imposition of the tax. In its cross-appeal, which we will first consider, Prescott contends that (1) the trial court was without jurisdiction; (2) Chino Valley's tax was enacted in violation of the...

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