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Goldwater Institute Stands up for Yuma Taxpayers in AZ Court of Appeals

June 17, 2025

Taxpayers in Yuma, Arizona, have been paying an illegal property tax for years—and now, the Goldwater Institute is fighting for their rights in the Arizona Court of Appeals.

The Yuma County Hospital District, a special taxing district with oversight duties related to the Yuma Regional Medical Center, has imposed a property tax on Yuma residents three years in a row, without ever obtaining the voter approval. It has done so by making a funding request directly to the Yuma County Board of Supervisors, bypassing Yuma voters completely and arguing that the Board of Supervisors had no choice in the matter and had to impose whatever tax the Hospital District requested.

That maneuver was illegal. It violates the clear requirement in Arizona law that special taxing entities like the District cannot impose property taxes without first holding a special election and obtaining approval from the voters they wish to tax. In 2023, the Goldwater Institute filed a lawsuit on behalf of a Yuma property owner and taxpayer, Rick Ogston, seeking a refund of the illegal taxes already assessed, and asking the courts to declare that the tax is illegal and invalid.

On Thursday, Goldwater made its case to the Arizona Court of Appeals. Staff Attorney John Thorpe argued that Arizona law is “crystal clear: any tax must be approved by voters prior to imposition,” and that the Hospital District could not lawfully bypass voters by going to the Board of Supervisors.

The three-judge panel of the Court of Appeals took the matter under advisement after oral argument, and Goldwater and Mr. Ogston are awaiting a decision.

John Thorpe is a Staff Attorney at the Goldwater Institute.

 

 

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