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NRG WHOLESALE GENERATION v. KERR

No. 2017-CA-00804-SCT.

258 So.3d 278 (2018)

NRG WHOLESALE GENERATION LP f/k/a Genon Wholesale Generation, LP v. Lori P. KERR, in the Official Capacities of Tax Assessor and Collector of Choctaw County, Mississippi, and Choctaw County, Mississippi.

Supreme Court of Mississippi.

December 6, 2018.

Attorney(s) appearing for the Case

ATTORNEYS FOR APPELLANT: JOSEPH ANTHONY SCLAFANI , SHELDON G. ALSTON , Jackson, PETER J. CROSSETT .

ATTORNEYS FOR APPELLEES: PAUL H. STEPHENSON, III , PEYTON D. PROSPERE , Jackson, KASEY CAROLBURNEY .

BEFORE WALLER, C.J., CHAMBERLIN AND ISHEE, JJ.

¶ 1. The main issue presented by this case is whether NRG Wholesale Generation's proffered expert used an acceptable method to determine the "true value" of its power plant in computing ad valorem tax. NRG's expert used a mixture of the sales-comparison approach, the income approach, and the cost approach to determine...

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