Maricopa County v. Kinko's Inc.

OPINION

GEMMILL, Judge.

¶ 1 Appellants are companies that own personal property and do business in Arizona at multiple locations. The tax court entered summary judgment against the appellants and in favor of eight plaintiff counties based on the conclusion that the Arizona Constitu tion allows the legislature to exempt from taxation a maximum of $50,000 per year of personal property of a taxpayer used for agricultural, trade, or business purposes, regardless of the number of locations owned by each taxpayer. In this appeal, appellants contend that Arizona law should be interpreted to allow a…