Pima County v. State of Arizona

Summary

The court held that the 2018 amendments created a distinct statutory category of secondary property taxes for court-ordered desegregation expenses and eliminated the authority to fund those expenses with primary property taxes. Because the reimbursement statute applies only to primary property taxes, the State was not required to reimburse desegregation expenses exceeding the residential property-tax limit. The court further held that the amended statutory scheme did not violate the Arizona Constitution and remanded for entry of judgment for the State.