City of Mesa v. Home Builders Ass'n of Central Arizona, Inc.

STRUCKMEYER, Justice.

This Special Action was commenced to set aside an order of the Superior Court granting respondents’ motion for summary judgment. It is, in effect, a continuation of the dispute which this Court sought to lay at rest in Home Builders of Central Arizona, Inc. et al. v. Riddel et al., 109 Ariz. 404, 510 P.2d 376 (1973).

In Home Builders of Central Arizona, Inc. v. Riddel, we held that neither the Constitution of Arizona, the Charter of the City of Tempe, nor legislative enactments sustained the imposition or collection of a tax of $100.00 imposed on the builder of each new…