Citizens Telecom v. Arizona Department of Revenue

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August 26, 2003

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4813 Telephone Communications, Except Radiotelephone
517311 Wired Telecommunications Carriers
Citizens Telecom v. Arizona Department of Revenue
2003 Ariz. App. LEXIS 138
US
State Court
Arizona
Court of Appeals
Bill Fitzsimmons and Lori Lent (for Citizens Telecommunications Co.)
Katz

Summary

Telecom company argues successfully that they are direct competitors using functionally equivalent technology and thus ADOR's market valuation of their class 3 property was discriminatory.
Citizens Telecom v. Arizona Department of Revenue
PDF, Size: 156 KB

See Also

Functional similarity of products key to ad valorem valuation

Legal and Court Case Update
December 2003

This is a consolidated case involving, among others, Qwest, formerly known as U.S. West Communications.