Legal Opinion · Concurring in part, dissenting in part

Saban Rent-A-Car LLC v. Ariz. Dep't of Revenue

Arizona Supreme Court

Decided February 25, 2019No. CV-18-0080-PRPublished

1Concurring in part, dissenting in partBolick, J.

¶41 The majority today concludes that our constitution's anti-diversion clause, which requires that revenues derived from taxes relating to the operation of motor vehicles must be allocated for public highways, does not apply to a tax relating to the operation of motor vehicles. Because I believe that the best route to a constitutional destination is usually a straight line, I must forsake the majority's circuitous journey. I therefore respectfully dissent from Part II of the majority opinion, while joining the Court's Commerce Clause analysis with some reservations.

Anti-diversion Clause

¶42…

2Cases cited20 opinions

  1. Maryland v. LouisianaSupreme Court of the United States · 1981
  2. Hughes v. OklahomaSupreme Court of the United States · 1979
  3. Camps Newfound/Owatonna, Inc. v. Town of HarrisonSupreme Court of the United States · 1997
  4. Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
  5. Granholm v. HealdSupreme Court of the United States · 2005

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