John E. Shaffer Enterprises v. City of Yuma

OPINION

LANKFORD, Presiding Judge.

John E. Shaffer Enterprises, Inc. (Taxpayer) brought an action seeking to require the City of Yuma to stop imposing intergovernmental service charges against two city budget units funded by certain limited-purpose sources. Taxpayer appeals from an adverse judgment based on a tax court determination that it failed to sustain its burden of proof at trial. We have jurisdiction pursuant to Ariz. Rev.Stat.Ann. (A.R.S.) section 12-210KB).1

The pertinent facts are as follows. In April 1970, the voters of the City of Yuma amended Article III, Section 72 of the Yuma…