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DEPARTMENT OF REVENUE v. SALT RIVER PROJECT

Nos. 1CA-TX04-0016, 1CA-TX04-0021.

126 P.3d 1063 (2006)

212 Ariz. 35

ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Plaintiff/Appellee, v. SALT RIVER PROJECT AGRICULTURAL IMPROVEMENT AND POWER DISTRICT, a political subdivision of the State of Arizona, Defendant/Appellant. The Arizona Department of Revenue, an agency of the State of Arizona, Plaintiff/Appellee, v. Arizona Public Service, an Arizona corporation, Defendant/Appellant.

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

January 19, 2006.

Attorney(s) appearing for the Case

Terry Goddard, Attorney General, by Frank Boucek, III, Assistant Attorney General, Kenneth J. Love, Assistant Attorney General, Phoenix, Attorneys for Plaintiff/Appellee.

Jennings, Strouss & Salmon, P.L.C., by David B. Earl, Stephen E. Lee, Gerald W. Alston, Phoenix, Attorneys for Defendant/Appellant Salt River Project Agricultural Improvement and Power District.

Steptoe & Johnson, L.L.P., by Patrick Derdenger, Bennett Evan Cooper, Dawn R. Gabel, Mark Vilaboy, Phoenix, Attorneys for Defendant/Appellant Arizona Public Service.

OPINION

WINTHROP, Judge.

¶ 1 In this consolidated appeal, we analyze the meaning of the term "original plant in service cost" for purposes of valuing electric transmission and distribution property under Arizona Revised Statutes ("A.R.S.") section 42-14154 (Supp.2005).1 The primary issue raised is whether contributions in aid of construction ("CIAC") are included in an electric utility company's original plant in service...

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