City of Phoenix v. Marathon Steel Co.

OPINION

OGG, Judge.

The City of Phoenix appeals a trial court judgment upholding an administrative hearing officer’s ruling reducing a city privilege license tax assessment by the sum of $538,954.26. We affirm, and further grant appellee Marathon Steel Company’s request for an award of attorneys’ fees pursuant to Rule 25, Arizona Rules of Civil Appellate Procedure.

The City conducted a review of Marathon’s sales of certain steel products to Arizona Public Service and the Salt River Project during the period from March 1, 1975 through May 31, 1978. As a result of that review, the City assessed an…