Business Realty of Arizona, Inc. v. Maricopa County

OPINION

FELDMAN, Chief Justice.

Maricopa County (the county) petitioned this court to review a court of appeals opinion affirming a tax court judgment in favor of Business Realty of Arizona (taxpayer). We first granted review on one issue only: whether the court of appeals had improperly interpreted A.R.S. § 42-147. We later granted review on an issue we had originally declined: whether the court of appeals’ interpretation of that statute rendered it void for vagueness. . These issues have statewide importance because they directly affect other cases and the government’s critical ability to…