MESQUITE POWER v. ARIZONA DEP'T OF REVENUE

No. 1 CA-TX 22-0002.

523 P.3d 960 (2022)

MESQUITE POWER, LLC, Plaintiff/Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellant.

Court of Appeals of Arizona, Division 1.

Filed December 20, 2022.


Attorney(s) appearing for the Case

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

Arizona Attorney General's Office, Phoenix, By Lisa Neuville (argued) and Kimberly Cygan , Counsel for Appellant.

Judge Paul J. McMurdie delivered the Court's opinion, in which Presiding Judge Brian Y. Furuya and Judge Jennifer B. Campbell joined.


OPINION

¶1 The Arizona Department of Revenue ("Department") appeals from the tax court's judgment reducing the full cash value of property held by Mesquite Power, LLC ("Mesquite") for the 2019 tax year. The Department argues the tax court erred by (1) discounting the impact of an established power purchase agreement...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases