In Re: Erica Krystal Riggins

Summary

The court held that Proposition 209 did not expressly repeal or otherwise eliminate the tax-credit exemption in A.R.S. § 33-1126(A)(11), which was enacted after the initiative was drafted and filed. The omission of that subsection from the initiative materials did not constitute an express repeal, and the two enactments could be harmonized because they addressed different exemptions and shared a debtor-protective purpose. The court also held that Proposition 209 did not implicitly repeal the subsection because no conflict existed between the enactments.