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DEPT. OF REVENUE v. OUTDOOR ADVERTISERS

No. 1 CA-TX 99-0012.

41 P.3d 631 (2002)

202 Ariz. 93

ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. ARIZONA OUTDOOR ADVERTISERS, INC., Defendant-Appellee.

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

March 7, 2002.

Attorney(s) appearing for the Case

Janet Napolitano, Attorney General by Joseph Kanefield, Assistant Attorney General, Phoenix, Attorneys for Plaintiff-Appellant.

Ben Pearson, P.C. by Ben Pearson, Phoenix, Attorneys for Defendant-Appellee.

OPINION

SULT, Judge.

¶ 1 In this transaction privilege tax case, the Arizona Department of Revenue appeals from a judgment adverse to its attempt to treat Arizona Outdoor Advertisers' income from the rental of billboard space as income from the commercial leasing of real property. Arizona Outdoor claims that its billboards, erected on real property owned by and leased from others, are personal property and should be classified as such. The resolution...

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