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ARIZONA DOR v. QUESTAR SO. TRAILS PIPELINE

No. 1 CA-TX 06-0015.

161 P.3d 620 (2007)

ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Plaintiff-Appellee, v. QUESTAR SOUTHERN TRAILS PIPELINE COMPANY, a Utah corporation, Defendant-Appellant, Questar Southern Trails Pipeline Company, a Utah corporation, Plaintiff-Appellant, v. Arizona Department of Revenue, an agency of the State of Arizona; Apache County; Coconino County; Mohave County; Navajo County, Defendants-Appellees.

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

July 19, 2007.

Attorney(s) appearing for the Case

Terry Goddard, Attorney General, By Frank Boucek III, Assistant Attorney General, Kenneth J. Love, Assistant Attorney General, Phoenix, Attorneys for Appellees.

Fennemore Craig, P.C., By Paul J. Mooney, Jim L. Wright, Phoenix, Attorneys for Appellant.

OPINION

IRVINE, Judge.

¶ 1 This appeal arises out of cross-motions for summary judgment on whether the Arizona Department of Revenue (the "Department") correctly valued property owned by Questar Southern Trails Pipeline Co. ("Taxpayer") for the 2004 and 2005 tax years. Finding no genuine issue of material fact or error of law, we affirm the grant of summary judgment to the Department. In addition, we affirm the tax court's award of interest on the judgment...

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