Functional similarity of products key to ad valorem valuation

Business Valuation UpdateVol. 9 No. 12
Legal and Court Case Update
December 2003
4813 Telephone Communications, Except Radiotelephone
517311 Wired Telecommunications Carriers

Citizens Telecom v. Arizona Department of Revenue
2003 Ariz. App. LEXIS 138
August 26, 2003
State Court
Court of Appeals
Bill Fitzsimmons and Lori Lent (for Citizens Telecommunications Co.)


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

See Also

Citizens Telecom v. Arizona Department of Revenue

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.