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SUPREME COURT OF ARIZONA En Banc NORTHWEST FIRE DISTRICT, an Arizona fire district, ) ) ) Plaintiff/Appellant, ) ) v. ) ) U.S. HOME OF ARIZONA ) CONSTRUCTION COMPANY, an Arizona ) corporation; and U.S. HOME ) CORPORATION, a Delaware ) corporation, ) ) Defendants/Appellees. ) ) __________________________________) Arizona Supreme Court No. CV-06-0377-PR Court of Appeals Division Two No. 2 CA-CV 06-0061 Pima County Superior Court No. C20054558

O P I N I O N

Appeal from the Superior Court in Pima County The Honorable Carmine Cornelio, Judge AFFIRMED ________________________________________________________________ Opinion of the Court of Appeals, Division Two 213 Ariz. 489, 143 P.3d 1030 (2006) VACATED ________________________________________________________________ BENAVIDEZ LAW GROUP, P.C. By Thomas A. Benavidez Christopher B. Wencker Attorneys for Northwest Fire District GALLAGHER & KENNEDY, P.A. By Jeffrey D. Gross Attorneys for U.S. Home of Arizona Construction Company and U.S. Home Corporation Tucson

Phoenix

BANCROFT SUSA & GALLOWAY, P.C. Tucson By James M. Susa Michael G. Galloway Attorneys for Amicus Curiae Arizona Tax Research Association

MILLER LASOTA & PETERS, P.L.C. Phoenix By Donald M. Peters Attorneys for Amicus Curiae The Arizona Fire District Association ________________________________________________________________ R Y A N, Justice

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Arizona Law