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SIETE SOLAR, LLC v. AZ DEPT. OF REVENUE

No. 1 CA-TX 18-0002.

435 P.3d 1052 (2019)

809 Ariz. Adv. Rep. 25

SIETE SOLAR, LLC, et al., Plaintiffs/Appellants, v. ARIZONA DEPARTMENT OF REVENUE, et al., Defendants/Appellees.

Court of Appeals of Arizona, Division 1.

FILED January 29, 2019.

Attorney(s) appearing for the Case

Mooney Wright & Moore, PLLC, Mesa, By Paul J. Mooney (argued) and Bart S. Wilhoit , Counsel for Plaintiffs/Appellants.

Arizona Attorney General's Office, Phoenix, By Macaen F. Mahoney and Lisa Neuville (argued), Counsel for Defendants/Appellees.

Acting Presiding Judge Paul J. McMurdie delivered the opinion of the Court, in which Judge Kent E. Cattani and Judge Lawrence F. Winthrop joined.

OPINION

¶1 Appellants Siete Solar, LLC ("Siete"), Mesquite Solar, LLC ("Mesquite"), and Perrin Ranch Wind, LLC ("Perrin") appeal from the tax court's dismissal of their complaint, and Arlington Valley Solar Energy II, LLC ("Arlington") appeals the court's grant of summary judgment for the Arizona Department of Revenue...

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