City of Tempe v. Del E. Webb Corporation

HOWARD, Judge.

We have not been convinced, on-motion for rehearing, that our previous de cisión in this case was incorrect. However, it has been the pattern in this jurisdiction that in tax matters, when a previous decision is overruled, the new decision is given prospective effect only. See e. g. Duhame v. State Tax Commission, 65 Ariz. 268, 179 P.2d 252 (1947); Arizona State Tax Commission v. Ensign, 75 Ariz. 376, 257 P.2d 392 (1953); Southern Pacific Co. v. Cochise County, 92 Ariz. 395, 377 P.2d 770 (1963).

Therefore, in fairness to the parties who have relied upon the previous holding of…