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UNION TRANSPORTES v. CITY OF NOGALES

No. CV-98-0359-CQ.

985 P.2d 1025 (1999)

195 Ariz. 166

UNION TRANSPORTES DE NOGALES, Manuel Espinoza, Representative, Central De Minivans, by Jorge Sanchez, its Representative, and A's Shuttles Corp., by Hector Acuna, its Representative, Plaintiffs, v. The CITY OF NOGALES.

Supreme Court of Arizona, En Banc.

August 26, 1999.

Attorney(s) appearing for the Case

Jesus Romo Vejar Tucson and Anthony B. Ching, Tempe, Attorneys for Plaintiffs.

Mesch, Clark & Rothschild, P.C., Tucson, by Scott H. Gan, Alan N. Ariav and Hugh A. Holub, Nogales City Attorney, Nogales Attorneys for The City of Nogales.

OPINION.

JONES, Vice Chief Justice.

¶ 1 We respond to two questions of state law certified by Judge Frank R. Zapata of the United States District Court for the District of Arizona. The questions are:

1. Does the City of Nogales, an Arizona Charter city, have the power to impose taxes or license fees on motor vehicles used in a business within the city based on the number of seat belts in each vehicle? 2. Do Arizona Charter cities...

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