Circle K Stores, Inc. v. Apache County’s Empirical Analysis
2001
Citation profile
36
cited by 36 later decisions
1
states following
May 2015
most recently cited
36 state decisions
Relationships
Relies on Hayes v. Continental Insurance · City of Mesa v. Killingsworth · Kilpatrick v. Superior Court · Prince v. City of Apache Junction · Jett v. City of Tucson
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““[Clarifying” the term “taxpayer” in former section 42-280 to mean “assessment account” would render that provision unconstitutional because the legislature was not authorized by Article 9, Section 2(6) to enact such legislation____The legislature was likewise not empowered to expand the authority granted it by Article 9, Section 2(6) by belatedly defining the term “taxpayer” in that provision to vary its plain and unambiguous meaning. The legislature may only change the scope of Article 9, Section 2(6) by referring a proposed amendment to the electorate for approval. Ariz. Const. art. 21, § 1. It did not do so.”
1 later decision quote this exact passage“recognizes the ongoing viability of the Uniformity Clause but acknowledges the ability of the legislature and the electorate, working together, to create exceptions to that provision. See Airport Properties [v. Maricopa County], 195 Ariz. [89,] 101, ¶ 42, 985 P.2d [574,] 586 [(App.1999)] (“For tax purposes, then, an ‘exemption’ implies a discrete exception to the general rule of taxation, carved out of a category or categories that would otherwise be subject to uniform taxation.”).”
1 later decision quote this exact passage“The legislature may exempt personal property that is used for agricultural purposes or in a trade or business from taxation in a manner provided by law, except that the exemption does not apply to any amount of the full cash value of the personal property of a taxpayer that exceeds fifty thousand dollars. The legislature may provide by law to increase the exempt amount according to annual variations in a designated national inflation index.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.