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CIRCLE K STORES, INC. v. APACHE COUNTY

No. 1 CA-TX 00-0002.

18 P.3d 713 (2001)

199 Ariz. 402

CIRCLE K STORES, INC., a Texas corporation; Barnett Management, Co., an Arizona corporation; Bashas' Inc., an Arizona corporation; Discount Tire Co., Inc., an Arizona corporation; Kentucky Fried Chicken of California, Inc., a California corporation; KFC National Management Company, a Delaware corporation; Norwest Bank Arizona, a National Association; Payless Shoesource, Inc., a Missouri corporation; Pizza Hut of America, Inc., a Delaware corporation; Safeway, Inc., a Delaware corporation; Taco Caliente, Inc., a California corporation; Texaco, Inc., a Delaware corporation; Walgreen Arizona Drug Co., an Arizona corporation, Plaintiffs-Appellants, v. APACHE COUNTY, Cochise County, Coconino County, Gila County, Graham County, Greenlee County, La Paz County, Maricopa County, Mohave County, Navajo County, Pima County, Pinal County, Santa Cruz County, Yavapai County, and Yuma County, political subdivisions of the State of Arizona, Defendants-Appellees.

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

February 8, 2001.

Attorney(s) appearing for the Case

Snell & Wilmer, L.L.P., by Janet E. Barton, Kevin J. Parker, Phoenix, Attorneys for Appellant Circle K Stores Inc.

Fennemore Craig, by Paul J. Mooney, William S. Gates, Phoenix, Attorneys for Appellant Barnett Management, Co.

Helm & Kyle, Ltd., by Roberta S. Livesay, Tempe, Attorneys for Appellees Apache County, Gila County, La Paz County, Maricopa County, Mohave County, Pima County, Pinal County, and Santa Cruz County.

Janet Napolitano, Arizona Attorney General, by Michael F. Kempner, Assistant Attorney General, Phoenix, Attorneys for Appellees Arizona Department of Revenue and all Defendant Counties other than Apache, Gila, La Paz, Maricopa, Mohave, Pima, Pinal and Santa Cruz.

OPINION

TIMMER, Judge.

¶ 1 In 1996, Arizona voters passed Proposition 101, which added Article 9, Section 2(6) to the Arizona Constitution. That provision allows the legislature to exempt from taxation a maximum of $50,000 of the full cash value of "personal property of a taxpayer" that is used for agricultural, trade, or business purposes. At the time it referred Proposition 101 to the electorate, the legislature conditionally enacted former Arizona...

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