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SFPP, L.P. v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 03-0015.

108 P.3d 930 (2005)

210 Ariz. 151

SFPP, L.P., a limited partnership, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, an Agency of the State of Arizona; Cochise, Maricopa, Pima, Pinal, and Yuma Counties, political subdivisions of the State of Arizona, Defendants-Appellants.

Court of Appeals of Arizona, Division 1, Department T.

February 25, 2005.

Attorney(s) appearing for the Case

Paul D. Bancroft & Associates, By Paul D. Bancroft, James M. Susa, Tucson, and Charlton & Glover, By Martin Grayson Charlton, Roswell, Georgia, Attorneys for Plaintiff-Appellee.

Terry Goddard, Attorney General, By Frank Boucek, III, Assistant Attorney General, Phoenix, Attorneys for Defendants-Appellants.

OPINION

GEMMILL, Judge.

¶ 1 Arizona Revised Statutes ("A.R.S.") section 42-14204 (Supp.2003) prescribes the method of computing the valuation of pipelines for property tax purposes in Arizona. This appeal requires us to interpret the meaning of "original cost" as used in A.R.S. § 42-14204. The Arizona Tax Court decided that "original cost" in this statute means the original cost of placing the pipeline assets in service. The tax court rejected...

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