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Opinions in Arizona that cite America West Airlines, Inc. v. Deparment of Revenue, 880 P.2d 1074.

32 citing documents.

Agua Caliete v. ador/yuma Ariz. Ct. App. Div. 1 2024
Agua Caliete v. ador/yuma Ariz. Ct. App. Div. 1 2024
MacHu v. Pinal County Ariz. Ct. App. Div. 1 2023
MacHu v. Pinal County Ariz. Ct. App. Div. 1 2023
& Thrift Co., 44 Ariz. at 445, thereby permitting property being divided into different classes “to be taxed at different rates,” In re America West Airlines, Inc., it requires taxing authorities to levy uniform taxes against the same class of property within a taxing unit.
SolarCity Corp. v. Arizona Department of Revenue 396 P.3d 631 Ariz. Ct. App. Div. 1 2017
SolarCity Corp. v. Arizona Department of Revenue 396 P.3d 631 Ariz. Ct. App. Div. 1 2017
532 n.4, , 1078 n.4 (1994).
AIDA RENTA TRUST v. Maricopa County 212 P.3d 941 Ariz. Ct. App. Div. 1 2009
AIDA RENTA TRUST v. Maricopa County 212 P.3d 941 Ariz. Ct. App. Div. 1 2009
W. Airlines, Inc., , (invalidating laws that discriminated solely against one airline).
Aileen H. Char Life Interest v. Maricopa County 93 P.3d 486 Ariz. 2004
Aileen H. Char Life Interest v. Maricopa County 93 P.3d 486 Ariz. 2004
West Airlines, Inc. v. Ariz. Dep’t of Revenue, -31 , -77 (1994) (quoting Merris v. Ada County, 100 Idaho 59 , ).
Citizens Telecommunications Co. v. Arizona Department of Revenue 75 P.3d 123 Ariz. Ct. App. Div. 1 2003
Citizens Telecommunications Co. v. Arizona Department of Revenue 75 P.3d 123 Ariz. Ct. App. Div. 1 2003
W. Airlines, Inc., , (citations omitted).
University Medical Center Corp. v. Department of Revenue 36 P.3d 1217 Ariz. Ct. App. Div. 1 2001
University Medical Center Corp. v. Department of Revenue 36 P.3d 1217 Ariz. Ct. App. Div. 1 2001
The taxpayers contended that ADOR’s
Circle K Stores, Inc. v. Apache County 18 P.3d 713 Ariz. Ct. App. Div. 1 2001
Circle K Stores, Inc. v. Apache County 18 P.3d 713 Ariz. Ct. App. Div. 1 2001
As primary support for each contention, Appellants rely on our supreme court’s , which held that “similar property used in the same industry for the same purpose cannot be classified differently for ad valorem taxation simply because of the size, wealth, or location of its owner.” Appellants vigorously argue that Appellees’ interpretation of Article 9, Section 2(
Aida Renta Trust v. Department of Revenue 3 P.3d 1142 Ariz. Ct. App. Div. 1 2000
Aida Renta Trust v. Department of Revenue 3 P.3d 1142 Ariz. Ct. App. Div. 1 2000
See Cutter Aviation, Inc. v. Arizona Dep’t of Revenue, , In re America West Airlines, Inc.
Bahr v. State 985 P.2d 564 Ariz. Ct. App. Div. 1 1999
Bahr v. State 985 P.2d 564 Ariz. Ct. App. Div. 1 1999
See generally In re America West Airlines, Inc., -32 , -78 (1994); Cutter Aviation, Inc. v. Arizona Dep’t of Revenue, , review denied, June 25,1998.
Magellan South Mountain Ltd. Partnership v. Maricopa County 968 P.2d 103 Ariz. Ct. App. Div. 1 1998
Magellan South Mountain Ltd. Partnership v. Maricopa County 968 P.2d 103 Ariz. Ct. App. Div. 1 1998
See generally In re America West Airlines, Inc., -32 , 533 n. 4, -78 , 1079 n. 4 (1994); Cutter Aviation, Inc. v. Arizona Dep’t of Revenue, , , 243 Ariz. Adv.
U.S. West Communications, Inc. v. Arizona Department of Revenue 972 P.2d 652 Ariz. Ct. App. Div. 1 1998
U.S. West Communications, Inc. v. Arizona Department of Revenue 972 P.2d 652 Ariz. Ct. App. Div. 1 1998
¶20 More importantly, U.S. West overlooks the significance of our supreme court’s holding in In re America West Airlines, Inc.
Cutter Aviation, Inc. v. Arizona Department of Revenue 958 P.2d 1 Ariz. Ct. App. Div. 1 1997
Scottsdale Princess Partnership v. Department of Revenue 958 P.2d 15 Ariz. Ct. App. Div. 1 1997
Cutter Aviation, Inc. v. Arizona Department of Revenue 958 P.2d 1 Ariz. Ct. App. Div. 1 1997
People’s Finance & -46 , accord In re America West Airlines, Inc.
Scottsdale Princess Partnership v. Department of Revenue 958 P.2d 15 Ariz. Ct. App. Div. 1 1997
See In re America West Airlines, Inc.
Crystal Point Joint Venture v. Arizona Department of Revenue 932 P.2d 1367 Ariz. Ct. App. Div. 1 1997
Crystal Point Joint Venture v. Arizona Department of Revenue 932 P.2d 1367 Ariz. Ct. App. Div. 1 1997
Centers, 162 Ariz. at 289 , 782 P.2d at 1182 (citation omitted); cf. In re America W. Airlines, Inc., , (classification of property turns on characteristics, use, utility, or productivity of property itself, not size, wealth, or location of owner).
Business Realty of Arizona, Inc. v. Maricopa County 892 P.2d 1340 Ariz. 1995
Business Realty of Arizona, Inc. v. Maricopa County 892 P.2d 1340 Ariz. 1995
Although the designation of separate classes of property for special treatment is a legislative function, In re America West Airlines, Inc., , the Arizona Constitution requires that all taxes be uniform on all property in a particular class.

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