Legal Opinion
City of Tempe v. Arizona Board of Regents
Court of Appeals of Arizona
Decided December 1, 1969No. 1 CA-CIV 821PublishedCited by 16 opinions
1Opinion of the Court
CAMERON, Judge.
This is an appeal by the City of Tempe from a decision of the trial court which held that the City of Tempe transaction privilege tax was not applicable as to certain activities of the defendant Arizona Board of Regents.
Although appellant and appellee raise other questions, we feel that we are called upon to answer only one question and that is:
May a municipality, the City of Tempe, Arizona, tax an agency of the State of Arizona, the Arizona Board of Regents, by way of a transaction privilege tax?
The matter was tried to the court without a jury and upon an agreed statement of…
2Cases cited7 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Clayton v. StateArizona Supreme Court · 1931
- Board of Regents of the Universities & State College v. City of TempeArizona Supreme Court · 1960
- City of Scottsdale v. Superior CourtArizona Supreme Court · 1968
- Clayton v. StateArizona Supreme Court · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Dickinson v. City of TallahasseeSupreme Court of Florida · 1975
- Flagstaff Vending Co. v. City of FlagstaffArizona Supreme Court · 1978
- Associated Students of the University v. Arizona Board of RegentsCourt of Appeals of Arizona · 1978
- Harris v. Arizona Board of RegentsDistrict Court, D. Arizona · 1981
- Town of Wickenburg v. StateCourt of Appeals of Arizona · 1977
11 more not listed; retrieve them via the Exa API.