Court of Appeals of Arizona April 4, 2000, 1 CA-TX 99-0005 (Southwest Airlines Co. v. Arizona Department of Revenue)

OPINION

NOYES, Presiding Judge.

¶ 1 Arizona Revised Statutes Annotated (“A.R.S.”) section 12-348 (Supp.1999) authorizes a court to award attorneys’ fees to a taxpayer who prevails on the merits in an action challenging the assessment or collection of taxes. Section 12 — 348(E)(5) provides that “an award of fees against the state or a city, town or county shall not exceed twenty thousand dollars.