Citizens Telecommunications Co. v. Arizona Department of Revenue

OPINION

WEISBERG, Judge.

¶ 1 The Arizona Department of Revenue (“ADOR” or the “Department”) and fifteen Arizona counties (the “Counties”) appeal from the tax court’s judgment that ADOR violated the Uniformity Clause and the Equal Protection Clause of the Arizona Constitution in applying Arizona Revised Statutes (“A.R.S.”) sections 42-793 and 42-793.01 (1997) to Qwest Corporation (“Qwest”) during the 1997, 1998, and 1999 tax years. Meanwhile, six incumbent local exchange carriers (collectively or individually the “ILECs” or “Taxpayers”)1 appeal the tax court’s determination that insufficient…