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ARIZONA DEPT. OF REVENUE v. SOUTH POINT

No. 1 CA-TX 10-0007.

268 P.3d 387 (2011)

ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Plaintiff/Appellee, v. SOUTH POINT ENERGY CENTER, LLC, a limited liability company, Defendant/Appellant.

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

December 13, 2011.

Attorney(s) appearing for the Case

Thomas C. Horne , Arizona Attorney General By Kenneth J. Love , Assistant Attorney General, Phoenix, Attorneys for Plaintiff-Appellee.

Mooney, Wright & Moore, PLLC By Paul J. Mooney and Jim L. Wright , Mesa, Attorneys for Defendant/Appellant.

OPINION

BROWN, Judge.

¶ 1 South Point Energy Center, LLC, ("South Point"), operator of an electric generation facility in Mohave County, appeals the tax court's summary judgment ruling that the Arizona Department of Revenue ("the Department") was not required to correct property tax assessments based on estimates of the facility's original cost. For the following reasons, we hold that the tax court correctly decided the Department did not make an error...

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