Salt River Project Agricultural Improvement & Power District v. Apache County

I respectfully dissent. The taxing authorities of this state have had reason to assume since 1989 that the major fiscal issues of this case were fully and finally resolved by Arizona Tax Research Ass’n v. Maricopa County, 162 Ariz. 94, 781 P.2d 71 (App.1989), vacated in part on other grounds, 163 Ariz. 255, 787 P.2d 1051 (1989). This case should be governed by stare decisis. Our court should defer to settled law.

I take this position for three reasons. First, the identical arguments presented in this case were made in Arizona Tax Research by many of the identical lawyers who make them here.…