Maricopa County v. State

OPINION

SULT, Judge.

The Arizona Department of Revenue and a number of taxpayers who intervened as par ties defendant 1 appeal from a tax court judgment declaring that 1993 Arizona Session Laws chapter 100, section 2 (“HB 2007”) contravened article 9, section 7 of the Arizona Constitution (“the Gift Clause”). Appellants present these issues on appeal:

1. Whether appellee Maricopa County (“the county”) has standing to challenge the constitutionality of HB 2007;

2. Whether the Gift Clause is applicable to HB 2007; and

3. If so, whether HB 2007 constitutes a gift of public funds in violation of the…