Section 1.4B Taxation

• Jurisdiction: Arizona

Except in rare and special instances, the legislative power to raise revenue by taxation is not limited by the fifth or fourteenth amendments, and courts will not invalidate a tax for being burdensome or excessive. The rare case is where, on its face, the Legislature has attempted to tax things beyond its power.

Tanque Verde Enters. v. City of Tucson, 142 Ariz. 536, 691 P.2d 302 (1984) (no relief for the swap meet industry from a burdensome tax imposed by the City)

White v. Kaibab Rd. Improvement Dist., 24...