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SOUTH POINT ENERGY v. DEPARTMENT OF REVENUE

Nos. 1 CA-TX 15-0005, 1 CA-TX 15-0006 (Consolidated).

382 P.3d 1226 (2016)

SOUTH POINT ENERGY CENTER, LLC, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; and Mohave County, a political subdivision of the State of Arizona, Defendants/Appellees.

Court of Appeals of Arizona, Division 1.

Filed November 3, 2016.

Attorney(s) appearing for the Case

Steptoe & Johnson, LLP, Phoenix, By Pat Derdenger , Bennett Evan Cooper , Shannon E. Trebbe , Counsel for Plaintiff/Appellant.

Arizona Attorney General's Office, Phoenix, By Kenneth J. Love , Kimberly Cygan , Counsel for Defendants/Appellees.

Judge Peter B. Swann delivered the opinion of the court, in which Presiding Judge Patricia A. Orozco and Judge Andrew W. Gould joined.

OPINION

¶1 South Point Energy Center, LLC ("South Point") appeals the tax court's entry of summary judgment in favor of the Arizona Department of Revenue and Mohave County (collectively, "Defendants") on South Point's actions challenging the assessment of property taxes. The tax court concluded that South Point was collaterally...

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