Gosnell v. City of Phoenix

HAYS, Justice.

This appeal arises out of a summary judgment granted in favor of plaintiff-ap-*122pellee, Robert E. Gosnell. Taking jurisdiction pursuant to 17A A.R.S. Civil Appellate Proc. Rules, rule 19(e), we reverse.

Appellee is the owner of certain real property located within the city of Phoenix. The realty was leased to various tenants from January 1974 to December 1976, and a Privilege License tax was paid upon the rental income. On July 20, 1977, appellee received a written Notice of Audit Assessment informing him that defendant-appellant, the City of Phoenix, had audited his accounts and…