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SAN DIEGO GAS & ELEC. v. DEP'T OF REVENUE

No. 1 CA-TX 21-0008.

539 P.3d 136 (2023)

SAN DIEGO GAS & ELECTRIC COMPANY, Plaintiff/Appellee, v. ARIZONA DEPARTMENT OF REVENUE, et al., Defendants/Appellants.

Court of Appeals of Arizona, Division 1.

Filed October 24, 2023.

Attorney(s) appearing for the Case

Mooney, Wright, Moore & Wilhoit, PLLC, Mesa, By Paul J. Mooney , Counsel for Plaintiff/Appellee.

Arizona Attorney General's Office, Phoenix, By Jerry A. Fries , Lisa A. Neuville , Counsel for Defendants/Appellants.

Judge D. Steven Williams delivered the Court's opinion, in which Presiding Judge Cynthia J. Bailey and Judge Kent E. Cattani joined.

OPINION

¶1 Arizona's property tax statutes require the Arizona Department of Revenue ("the Department") to annually assess taxes based on the full cash value of all property owned by public utilities. A.R.S. §§ 42-14151(A), -14153(A). In this appeal, we analyze how the future cost of removing electric transmission...

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