Lincoln Property Co. v. City of Tucson

OPINION

HATHAWAY, Judge.

Lincoln Property Co. [L.P.] has appealed from a judgment entered against it in its suit for refund of Tucson business privilege taxes paid under protest. The matter was submitted to the trial court on a fact stipulation and cross-motions for summary judgment. The issues on appeal, as framed by appellants, are:

1. Whether it was proper for the City of Tucson to apply its business privilege tax on “contracting” to the non-contracting activities of L.P. outlined in the fact stipulation.

*4742. Whether the privilege tax on contracting also included speculative builders.

L.P. is the…