Circle K Stores, Inc. v. Apache County

OPINION

TIMMER, Judge.

¶ 1 In 1996, Arizona voters passed Proposition 101, which added Article 9, Section 2(6) to the Arizona Constitution. That provision allows the legislature to exempt from taxation a maximum of $50,000 of the full cash value of “personal property of a taxpayer” that is used for agricultural, trade, or business purposes. At the time it referred Proposition 101 to the electorate, the legislature conditionally enacted former Arizona Revised Statutes Annotated (“A.R.S.”) section 42-280 (Supp.1998), which granted the above-described exemption for “each taxpayer.”

¶ 2 Appellants…