ACF Industries, Inc. v. State of Ariz.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

CORDOVA, District Judge.

The Court, having considered the legal memoranda and affidavits submitted by the parties, the oral arguments made on January 14, 1982, March 29, 1982 and April 7, 1982, and the evidence presented at the evidentiary hearing on April 8, 1982, makes and enters the following findings of fact and conclusions of law:

FINDINGS OF FACT

1. On January 13, 1982, plaintiffs commenced this action to challenge the 1981 taxes levied by defendants, alleging that the Arizona laws under which such taxes were assessed discriminated against plaintiffs…