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SHAFFER ENTERPRISES v. CITY OF YUMA

No. 1 CA-TX 93-0003.

183 Ariz. 428 (1995)

904 P.2d 1252

JOHN E. SHAFFER ENTERPRISES, an Arizona Corporation, individually and on behalf of all citizens of the City of Yuma, similarly situated, Plaintiff-Appellant, v. CITY OF YUMA, a political subdivision of the State of Arizona, Defendant-Appellee.

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

Review Denied October 24, 1995.

Attorney(s) appearing for the Case

Richard D. Engler, Yuma, for plaintiff-appellant.

Steve Moore, Yuma City Atty., Hunt, Stanley & Hossler by Douglas Stanley, Yuma, and Gust Rosenfeld by Fred H. Rosenfeld, Phoenix, for defendant-appellee.

OPINION

LANKFORD, Presiding Judge.

John E. Shaffer Enterprises, Inc. (Taxpayer) brought an action seeking to require the City of Yuma to stop imposing intergovernmental service charges against two city budget units funded by certain limited-purpose sources. Taxpayer appeals from an adverse judgment based on a tax court determination that it failed to sustain its burden of proof at trial. We have jurisdiction pursuant to Ariz. Rev. Stat. Ann. (A.R.S.) section...

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