Maricopa Cty. v. Cities & Towns of Avondale, Etc.

JACOBSON, Judge.

This action was brought by the plaintiff-appellant Maricopa County in 1966 to-recover the amount of Use Fuel Tax monies mistakenly paid by the County to> the defendants-appellees cities and towns, between 1946 and early 1963. We review a judgment in favor of defendants. The case was tried on stipulated facts, the substance of which we will set forth in the context of the pertinent legislative history.

The Motor Vehicle Fuel Tax, 1 or “gas”' tax, was enacted in 1927 as the successor to a tax first imposed in 1921. By the terms, of this legislation, three-tenths of the amount…