GRIFFITH ENERGY v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 04-0007.

108 P.3d 282 (2005)

210 Ariz. 132

GRIFFITH ENERGY, L.L.C., an Arizona limited liability company, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; Mohave County, a political subdivision of the State of Arizona, Defendants-Appellees.

Court of Appeals of Arizona, Division 1, Department T.

March 18, 2005.


Attorney(s) appearing for the Case

Fennemore Craig, P.C. By Paul J. Mooney, Steven R. Partridge, Jim Wright, Phoenix, Attorneys for Plaintiff-Appellant.

Terry Goddard, Attorney General By Frank Boucek, III, Assistant Attorney General, Phoenix, Attorneys for Defendants-Appellees.


TIMMER, Judge.

¶ 1 Griffith Energy, L.L.C. ("Taxpayer") appeals the tax court's grant of summary judgment upholding the Arizona Department of Revenue's adoption of a twenty-five year valuation table for depreciating personal property at electric generation plants. For the reasons that follow, we affirm.

BACKGROUND

¶ 2 Taxpayer owns a new merchant natural gas-fired, combined cycle electric generation plant in Mohave County (the "Plant")...

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