America West Airlines, Inc. v. Deparment of Revenue

OPINION

FELDMAN, Chief Justice.

The United States District Court for the District of Arizona certified three questions of Arizona law arising in a bankruptcy case in which America West Airlines, Inc. (America West) challenged the constitutionality of ad valorem1 2property taxes levied against some of its flight property by the Arizona Department of Revenue (Department). We accepted certification of the following questions:

1. Do A.R.S. §§ 42-162, 42-705(A), and 42-705(C) create a system of taxation that taxes property in the same class non-uniformly in violation of article 9, § 1 of the Arizona…