VÁSQUEZ, Presiding Judge.
¶ 1 The Democratic Party of Pima County (the Democratic Party) appeals from the superior court's order denying its request for attorney fees and costs in a special action arising from its public-records request submitted to Beth Ford, in her capacity as Pima County Treasurer (the Treasurer), and the Pima County Board of Supervisors (the Board of Supervisors). The Democratic Party asserts that it "substantially prevailed" in obtaining the records, and it therefore was entitled to an award of attorney fees and costs pursuant to A.R.S. § 39-121.02. For the following reasons, we affirm.
¶ 2 "We view the facts in the light most favorable to upholding the trial court's ruling." Hammoudeh v. Jada, 222 Ariz. 570, ¶ 2, 218 P.3d 1027, 1028 (App.2009). The facts are largely undisputed. In October 2008, the Democratic Party requested from the Treasurer the "poll tapes" and "yellow sheets"
¶ 3 After learning more about the information contained in the requested records, the Treasurer objected to disclosing the poll tapes because they are the "functional equivalent of the ballots." But, because the Democratic Party already had in its possession a database with the same information as the poll tapes, the Board of Supervisors did not oppose disclosure in this case. In February 2009, the Treasurer agreed with the Board of Supervisors to release the poll tapes. Although the only unresolved issues remaining between the parties apparently involved the procedures required to open the ballot boxes, there was very little activity in the case until November 2009.
¶ 4 In January 2010, the trial court ordered the parties to submit position statements regarding the recommended procedures for opening the ballot boxes. The Treasurer's statement included sixty-four procedures, of which the Democratic Party disagreed with forty-four. At a hearing in March 2010, the Treasurer and the Board of Supervisors again agreed to provide the Democratic Party with the poll tapes and yellow sheets, and the court ordered the opening of the ballot boxes to retrieve the records. The court gave the Treasurer "discretion to establish the procedures used to provide security, inspection, copying and preservation" of the ballots, poll tapes, and yellow sheets. The Democratic Party received the requested records in May 2010.
¶ 5 Also in May 2010, the Democratic Party filed a motion for attorney fees and costs, which the trial court denied in August 2010. The Democratic Party filed a motion for reconsideration of its request; the court granted the motion, but denied relief. The final judgment was entered on February 16, 2011. This appeal followed. We have jurisdiction pursuant to A.R.S. § 12-120.21.
¶ 6 The Democratic Party contends the trial court misinterpreted § 39-121.02(B) and abused its discretion in denying the Democratic Party's request for attorney fees under that statute. We review questions of statutory interpretation de novo, Zeagler v. Buckley, 223 Ariz. 37, ¶ 5, 219 P.3d 247, 248 (App.2009), but we review a trial court's award or denial of attorney fees for an abuse of discretion, Orfaly v. Tucson Symphony Soc'y, 209 Ariz. 260, ¶ 18, 99 P.3d 1030, 1035 (App.2004).
¶ 7 Under § 39-121.02(B), "[t]he court may award attorney fees and other legal costs that are reasonably incurred in any action under this article if the person seeking public records has substantially prevailed." In construing a statute, our "primary goal ... is to give effect to the intent of the legislature." Cornman Tweedy 560, LLC v. City of Casa Grande, 213 Ariz. 1, ¶ 8, 137 P.3d 309, 311 (App.2006). If a statute's language is clear, it is "the best indicator of the authors' intent and as a matter of judicial restraint we `must apply it without resorting to other methods of statutory interpretation, unless application of the plain meaning would lead to impossible or absurd results.'" Winterbottom v. Ronan, 227 Ariz. 364, ¶ 5, 258 P.3d 182, 183 (App.2011), quoting N. Valley Emergency Specialists, L.L.C. v. Santana, 208 Ariz. 301, ¶ 9, 93 P.3d 501, 503 (2004). "We resort to additional considerations `such as the statute's context, history ... and purpose'" if the language is ambiguous. Taylor v. Cruikshank, 214 Ariz. 40, ¶ 10, 148 P.3d 84, 87 (App.2006), quoting State v. Fell, 203 Ariz. 186, ¶ 6, 52 P.3d 218, 220 (App.2002).
¶ 8 The Democratic Party argues that the threshold requirement for an award of attorney fees under § 39-121.02(B) is a trial court's finding that the party substantially prevailed, and that once that finding has been made, the award is mandatory. We agree that the court first must find that a
¶ 9 Generally, the use of the word "may" indicates permissive intent while "shall" denotes a mandatory provision. City of Chandler v. Ariz. Dep't of Transp., 216 Ariz. 435, ¶ 10, 167 P.3d 122, 125 (App.2007). In determining whether the word "may" as used in § 39-121.02(B) is permissive or mandatory, we first look to the plain meaning of the statute. Frye v. S. Phx. Volunteer Fire Co., 71 Ariz. 163, 167, 224 P.2d 651, 654 (1950). Here, the plain meaning reveals that the legislature intended to give trial courts broad discretion in awarding attorney fees and costs. In addition to the word "may," § 39-121.02(B) uses the phrases "reasonably incurred" and "substantially prevailed." These phrases are broad and flexible so as to provide the court with wide latitude in making its determination. Cf. Maleki v. Desert Palms Prof'l Props., L.L.C., 222 Ariz. 327, ¶ 35, 214 P.3d 415, 422 (App.2009) ("`The decision as to who is the successful party for purposes of awarding attorneys' fees [pursuant to A.R.S. § 12-341.01] is within the sole discretion of the trial court, and will not be disturbed on appeal if any reasonable basis exists for it.'"), quoting Sanborn v. Brooker & Wake Prop. Mgmt., Inc., 178 Ariz. 425, 430, 874 P.2d 982, 987 (App.1994).
¶ 10 Our interpretation of § 39-121.02(B) is supported by the plain meaning of the statute's second sentence, which states: "Nothing in this paragraph shall limit the rights of any party to recover attorney fees pursuant to [A.R.S. § 12-341.01(C)], or attorney fees, expenses and double damages pursuant to [A.R.S.] § 12-349." Under § 12-341.01(C), the trial court "shall" award attorney fees when "the claim or defense constitutes harassment, is groundless and is not made in good faith," and pursuant to § 12-349, the court "shall" award attorney fees, expenses, and double damages where a party acts in bad faith by engaging in one of four actions.
¶ 11 The Democratic Party relies on Brooke v. Moore, 60 Ariz. 551, 142 P.2d 211 (1943), to support its argument that § 39-121.02(B) requires a trial court to award attorney fees to the substantially prevailing party. However, the statute at issue in Brooke is distinguishable from § 39-121.02(B). There, the statute provided that if the Arizona Tax Commission found an applicant for a horse- or dog-racing permit had a reputation for honesty, integrity, and fair dealing and the applicant's plan was not objectionable, the commission "may" grant the application. Brooke, 60 Ariz. at 553, 142 P.2d at 211-12. The court interpreted the word "may" as mandatory because of potentially arbitrary and capricious action by the commission in denying a permit when the specific statutory prerequisites had been met. Id. at 554, 142 P.2d at 212. In contrast, § 39-121.02(B) does not narrow a court's consideration by providing a list of specific statutory factors, but instead provides generally that the court may award fees to the party who has substantially prevailed.
¶ 12 The Democratic Party next argues that, even if an award of fees is discretionary, the trial court abused its discretion by denying its request.
¶ 13 The trial court "conclude[d] that while each party prevailed in part, the [Democratic Party] as far as obtaining the records and the Treasurer as to the security procedures, neither party can be said to have substantially prevailed." The record supports that determination. By February 2009, the Treasurer and the Board of Supervisors had agreed to release the requested records with a court order. The contested issues in this case revolved around the procedures required to open the ballot boxes. In accordance with the Treasurer's position, the court ruled the Treasurer could use her discretion to establish the procedures. Thus, the court reasonably could have concluded the Democratic Party did not substantially prevail because the Treasurer prevailed on the contested issues.
¶ 14 The Democratic Party nevertheless argues it substantially prevailed because it obtained the records sought and because the "collateral issues" concerning the procedures should not have been considered by the trial court. But, the Treasurer and the Board of Supervisors acquiesced in releasing the requested records with a court order, and the Democratic Party agreed that one was necessary to open the ballot boxes.
¶ 15 The Democratic Party also argues the trial court abused its discretion in denying its request for costs under A.R.S. § 12-341.
¶ 16 "Specific statutes create exceptions to general statutes. Therefore, if a provision of a special statute is inconsistent with one in a general statute on the same subject, the specific statute controls." Ruth Fisher
¶ 17 Our interpretation of § 39-121.02(B) is, again, bolstered by the plain language of the statute. Section 39-121.02(B) refers to § 12-341.01(C) and § 12-349 and requires the trial court to award certain fees and costs where those statutes apply. However, § 39-121.02(B) does not refer to § 12-341. If the legislature had intended to require the recovery of costs under § 12-341, it easily could have said so. See Roller Village, Inc. v. Superior Court, 154 Ariz. 195, 199, 741 P.2d 328, 332 (App.1987) ("The expression of one or more items of a class in a statute indicates an intent to exclude items of the same class which are not expressed."). Because the Democratic Party was not entitled to an award of costs under § 12-341, the court did not abuse its discretion in denying the request.
¶ 18 The Democratic Party requests attorney fees on appeal, pursuant to § 39-121.02(B). Because the Democratic Party was not the prevailing party, its request is denied.
¶ 19 For the foregoing reasons, we affirm.
CONCURRING: VIRGINIA C. KELLY and PHILIP G. ESPINOSA, Judges.