OPINION
LIVERMORE, Chief Judge.
Greenlee County, faced with declining receipts from conventional revenue sources, enacted with legislative authority a one-half cent sales tax to fund existing county programs. Referendum petitions were filed on that measure. Ultimately the trial court ruled that a tax measure could not be the subject of a referendum because Ariz. Const. art. IV, Pt. 1 § 1(3), conceded by the parties to be applicable to this county referendum...
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