Baker v. Arizona Department of Revenue

OPINION

THOMPSON, Presiding Judge.

¶ 1 Richard L. and Shira S. Baker appeal the trial court’s grant of summary judgment on their claims that the alternative fuel statutes enacted in December 2000 violated the Contract Clauses of the United States and the Arizona Constitutions and deprived them of due process. For the reasons that follow, we affirm.

FACTUAL AND PROCEDURAL BACKGROUND

¶ 2 The important facts are not in dispute. Beginning in the early 1990s, the Arizona Legislature authorized a variety of tax and grant incentives designed to encourage the purchase of or conversion to alternative fuel…