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S. POINT ENERGY v. ARIZ. DEP'T OF REVENUE

No. CV-21-0130-PR.

508 P.3d 246 (2022)

SOUTH POINT ENERGY CENTER LLC, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, et al., Defendants/Appellees.

Supreme Court of Arizona.

Filed April 26, 2022.

Attorney(s) appearing for the Case

Bennett Evan Cooper (argued), Vail C. Cloar , Dickinson Wright PLLC, Phoenix; Pat Derdenger , Karen Lowell , Lewis Roca Rothgerber Christie LLP, Phoenix, Attorneys for South Point Energy Center LLC.

Cameron C. Artigue (argued), Camila Alarcon , Christopher L. Hering , Gammage & Burnham, P.L.C., Phoenix, Attorneys for Arizona Department of Revenue, et al.

Charles W. Galbraith , Jenner and Block LLP, Washington, D.C.; Verrin T. Kewenvoyouma , Christopher Love , Kewenvoyouma Law, PLLC, Tempe, Attorneys for Amici Curiae Fort Mojave Indian Tribe, the Navajo Nation, the Gila River Indian Community, Gila River Indian Community Utility Authority, the Inter-Tribal Association of Arizona, and the National Congress of American Indians.

James M. Susa , DeConcini McDonald Yetwin & Lacy, P.C., Tucson, Attorneys for Amicus Curiae County Supervisors Association of Arizona and the Arizona Association of Counties.

VICE CHIEF JUSTICE TIMMER authored the opinion of the Court, in which CHIEF JUSTICE BRUTINEL and JUSTICES BOLICK, LOPEZ, BEENE, MONTGOMERY, and KING joined.

¶1 The issue here is whether the Indian Reorganization Act of 1934 (the "Act") expressly preempts Mohave County's ad valorem property tax on a power plant owned by non-Indian lessees of land purportedly acquired by the federal government under the Act and held in trust for the benefit of an Indian...

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