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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