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CITY OF PEORIA v. BRINK'S HOME SEC., INC.

No. 1 CA-TX 09-0001.

261 P.3d 473 (2011)

CITY OF PEORIA, a municipal corporation; and City of Phoenix, a municipal corporation, Plaintiffs/Defendants/Appellees, v. BRINK'S HOME SECURITY, INC., a Delaware corporation, Defendant/Plaintiff/Appellant.

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

August 9, 2011.

Attorney(s) appearing for the Case

Stephen M. Kemp, City Attorney, Peoria City Attorney's Office By Cynthia Odom, Assistant City Attorney, Peoria, Attorneys, for Plaintiff/Defendant/Appellee Peoria.

Gary Verburg, City Attorney, Phoenix City Attorney's Office By James H. Hays, Assistant City Attorney, Phoenix, Attorneys for Plaintiff/Defendant/Appellee.

Snell & Wilmer LLP By Barbara J. Dawson, Martha E. Gibbs, Melissa M. Krueger, Robert I. Schwimmer, Phoenix, Attorneys for Defendant/Plaintiff/Appellant.

OPINION

JOHNSEN, Judge.

¶ 1 Phoenix and Peoria assessed Brink's Home Security, Inc. under a provision of the Model City Tax Code that taxes security-system "monitoring services" as "telecommunication services." In an earlier decision, we held the cities' assessments did not violate a state statute prohibiting municipal taxation of interstate telecommunications services. City of Peoria v. Brink's Home Sec., Inc., 224 Ariz. 278...

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