SUNDEVIL POWER v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 15-0001.

379 P.3d 236 (2016)

SUNDEVIL POWER HOLDINGS, LLC, Plaintiff/Appellee, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; Maricopa County, a political subdivision of the State of Arizona, Defendants/Appellants.

Court of Appeals of Arizona, Division 1.

FILED July 7, 2016.


Attorney(s) appearing for the Case

Squire Patton Boggs (US) LLP, Phoenix, By Brian M. McQuaid , Sara K. Regan , Kerryn L. Holman , Co-Counsel for Plaintiff/Appellee.

Santos Law Office, PLLC, Phoenix, Domingos R. Santos, Jr. , Co-Counsel for Plaintiff/Appellee.

Arizona Attorney General's Office, Phoenix, By Kenneth J. Love , Counsel for Defendants/Appellants ADOR.

Maricopa County Attorney's Office, Phoenix, By Peter Muthig , Counsel for Defendants/Appellants Maricopa County.

Judge Randall M. Howe delivered the opinion of the Court, in which Presiding Judge Kent E. Cattani joined. Judge Donn Kessler specially concurred.


OPINION

¶ 1 The Arizona Department of Revenue ("Department") and Maricopa County ("County") appeal the tax court's summary judgment in favor of Sundevil Power Holdings, LLC ("Taxpayer") for tax years 2013, 2014, and 2015. The Department and the County argue that the court erred in granting summary judgment because it...

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