Legal Opinion
Tanque Verde Enterprises v. City of Tucson
Court of Appeals of Arizona
Decided December 30, 1983No. 2 CA-CIV 4781PublishedCited by 2 opinions
1Opinion of the Court
OPINION
HOWARD, Chief Judge.
This is an appeal by the city challenging the trial court's finding that Section 19-28(149) of the Tucson Code, imposing an occupational license tax on swap meet proprietors, was confiscatory and unconstitutional. Appellee, Tanque Verde Enterprises (Tanque Verde), has cross-appealed from the trial court’s finding that a subsequent version of the above ordinance is valid and constitutional.
Tanque Verde conducts a swap meet on Tanque Verde Road in Tucson. It rents spaces to vendors from which they display and sell their wares. On April 7, 1981, the land on which the…
2Cases cited10 opinions
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- City of Tucson v. StewartArizona Supreme Court · 1935
- Martin, Comr. of Revenue v. Nocero Ice Cream Co.Court of Appeals of Kentucky (pre-1976) · 1937
- Bellington v. Tp. of East WindsorNew Jersey Superior Court Appellate Division · 1954
- J. C. Penney Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1980
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3Cited by2 opinions
- Tanque Verde Enterprises v. City of TucsonArizona Supreme Court · 1984
- Tanque Verde Enterprises v. City of TucsonCourt of Appeals of Arizona · 1983