CALPINE CONST. FINANCE CO. v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 07-0012.

211 P.3d 1228 (2009)

CALPINE CONSTRUCTION FINANCE COMPANY, a Delaware limited liability partnership, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE; Mohave County, Defendants/Appellees.

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

April 16, 2009.


Attorney(s) appearing for the Case

Mooney Wright & Moore PLLC by Paul J. Mooney, Jim L. Wright, Mesa, Attorneys for Plaintiff/Appellant.

Sanders & Parks PC by Jay C. Jacobson, Phoenix, Attorneys for Defendants/Appellees.


OPINION

IRVINE, Judge.

¶ 1 Calpine Construction Finance Co. ("Calpine") appeals from a grant of summary judgment holding that Calpine must pay the Arizona property tax on improvements and personal property located at the South Point Energy Center ("Plant"), which is located on the Fort Mojave Indian Reservation. We hold that Calpine owns the improvements and personal property based upon the language in the lease agreement, Calpine's lack of rental obligations...

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