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MESQUITE POWER v. ARIZONA DEP'T OF REVENUE

No. CV-23-0016-PR.

552 P.3d 502 (2024)

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

Supreme Court of Arizona.

Filed July 22, 2024.

Attorney(s) appearing for the Case

Paul J. Mooney (argued), Bart S. Wilhoit, Mooney, Wright, Moore & Wilhoit, PLLC, Scottsdale, Attorneys for Mesquite Power, LLC.

Kristin K. Mayes, Attorney General, Lisa Neuville (argued), Kimberly Cygan, Jerry A. Fries, Assistant Attorneys General, Arizona Attorney General's Office, Phoenix, Attorneys for Arizona Department of Revenue and County of Maricopa.

James R. Nearhood, Nearhood Law Offices, PLC, Scottsdale, Attorney for Amici Curiae WSATR and NAPTR-TEC.

Douglas S. John, Frazer Ryan Goldberg & Arnold, LLP, Phoenix, Attorney for Amicus Curiae Griffith Energy, LLC.

Greg Patterson, Arizona Competitive Power Alliance, Tempe; Thomas A. Denker, Tyler J. Michalowski, Munger, Chadwick & Denker, P.L.C., Tucson, Attorneys for Amicus Curiae Arizona Competitive Power Alliance.

Bennett Evan Cooper, Dawn R. Gabel, Dickinson Wright PLLC, Phoenix, Attorneys for Amicus Curiae Arizona Tax Research Association.

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

¶1 This case involves the proper valuation of an electric generation facility for property tax purposes. Mesquite Power, LLC ("Mesquite") owns the subject property known as Mesquite Power Station Block 2 (the "Mesquite Power Plant"). Through a "Power Purchase Agreement" between Mesquite and a group of buyers...

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