OPINION
HOWARD, Judge.
Pima County appeals the trial court's judgment in favor of the City of Tucson, which declared that A.R.S. § 11-371 authorizes the County to issue Highway User Revenue Fund (HURF) revenue bonds for projects within incorporated areas of the County without restriction. We vacate the court's judgment.
The state collects fuel and vehicle taxes, vehicle registration and license fees, and other transportation-related revenues...
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