CITIZENS TELECOMMUNICATIONS CO. v. ARIZONA DOR

CITIZENS TELECOMMUNICATIONS COMPANY OF THE WHITE MOUNTAINS, an Arizona corporation; Citizens Navajo Communications Company, an Arizona corporation; Arizona Telephone Company, Inc., an Arizona corporation; Southwestern Telephone Company, Inc., an Arizona corporation; Valley Telephone Cooperative, Inc., an Arizona corporation; Copper Valley Telephone, Inc., a Nevada corporation; and U.S. West Communications, Inc., nka Qwest, a Colorado corporation, Plaintiffs-Appellees, v. ARIZONA DEPARTMENT OF REVENUE, an Agency of the State of Arizona; Apache, Cochise, Coconino, Gila, Graham, Greenlee, La Paz, Maricopa, Mohave, Navajo, Pima, Pinal, Santa Cruz, Yavapai, and Yuma Counties, Political Subdivisions of the State of Arizona, Defendants-Appellants. Citizens Telecommunications Company of the White Mountains, an Arizona corporation; Citizens Navajo Communications Company, an Arizona corporation; Arizona Telephone Company, Inc., an Arizona corporation; Southwestern Telephone Company, Inc., an Arizona corporation; Valley Telephone Cooperative, Inc., an Arizona corporation; and Copper Valley Telephone, Inc., a Nevada corporation, Plaintiffs-Appellants, v. Arizona Department of Revenue, an Agency of the State of Arizona; Apache, Cochise, Coconino, Gila, Graham, Greenlee, La Paz, Maricopa, Mohave, Navajo, Pima, Pinal, Santa Cruz, Yavapai, and Yuma Counties, Political Subdivisions of the State of Arizona, Defendants-Appellees.