Legal Opinion

City of Prescott v. Town of Chino Valley

Court of Appeals of Arizona

Decided November 14, 1989No. 1 CA-CIV 9754PublishedCited by 16 opinions

1Opinion of the Court

RICHARD M. DAVIS, Judge Pro Tern.

This case involves a transaction privilege tax enacted by the Town of Chino Valley (Chino Valley) and imposed by it upon the operation of a water pipeline owned by the City of Prescott (Prescott). The trial court upheld the enactment and imposition of the tax. In its cross-appeal, which we will first consider, Prescott contends that (1) the trial court was without jurisdiction; (2) Chino Valley’s tax was enacted in violation of the Open Meeting Law; (3) the tax is preempted by the Groundwater Management Act; (4) the tax as applied to Prescott was invalid as…

2Cases cited49 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
  3. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  4. Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
  5. Schweiger v. China Doll Restaurant, Inc.Court of Appeals of Arizona · 1983

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3Cited by16 opinions

  1. Regents of University of California v. Superior CourtCalifornia Supreme Court · 1999
  2. Jett v. City of TucsonArizona Supreme Court · 1994
  3. City of Prescott v. Town of Chino ValleyArizona Supreme Court · 1990
  4. Winkle v. City of TucsonArizona Supreme Court · 1997
  5. City of Tucson v. RineerCourt of Appeals of Arizona · 1998

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