TAX - ARIZONA

State v. Arizona Board of Regents

Court of Appeals of Arizona, Division 1 - April 20, 2021 - P.3d - 2021 WL 1540961

Attorney General’s Office sued Arizona Board of Regents (ABOR) and vice president of state university, seeking injunctive relief and relief under quo warranto statute related to an agreement between ABOR and operator of hotels to build and operate hotel and conference center on ABOR’s property.

Attorney General’s Office later amended complaint to allege that agreement violated state constitution’s gift clause and constituted illegal payment of public money. The Superior Court granted ABOR’s motion for summary judgment on claim under gift clause, granted ABOR’s motions to dismiss remaining counts, entered judgment for ABOR and vice president, and awarded ABOR and vice president attorney fees and costs. Attorney General’s Office appealed.

The Court of Appeals held that:



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