SOLARCITY CORPORATION, et al., Plaintiffs/Appellants,
v.
ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee.
SolarCity Corporation, et al., Plaintiffs/Appellees,
v.
Arizona Department of Revenue, Defendant/Appellant.
Supreme Court of Arizona.https://leagle.com/images/logo.png
Douglas S. John , Frazer Ryan Goldberg & Arnold, LLP, Phoenix, Attorneys for Amicus Curiae NRG Energy, Inc.
Maureen Beyers , Beyers Farrell PLLC, Phoenix, Attorneys for Amicus Curiae Jewish Community Campus, LLC.
JUSTICE TIMMER authored the opinion of the Court, in which CHIEF JUSTICE BALES, VICE CHIEF JUSTICE BRUTINEL, and JUSTICES PELANDER, BOLICK, GOULD, and LOPEZ joined.
JUSTICETIMMER, opinion of the Court:
¶ 1 With exceptions, all property in Arizona is "subject to taxation to be ascertained as provided by law." Ariz. Const. art. 9, § 2(13); A.R.S. § 42-11002.1 Property is valued for tax purposes either "centrally" by the Arizona Department of Revenue ("ADOR") or "locally...
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