SOLARCITY CORP. v. ARIZONA DEPT. OF REVENUE

No. CV-17-0231-PR.

413 P.3d 678 (2018)

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.

Filed March 16, 2018.


Attorney(s) appearing for the Case

Mark Brnovich , Arizona Attorney General, Dominic E. Draye , Solicitor General, Kenneth J. Love , Jerry A. Fries (argued), Macaen F. Mahoney , Assistant Attorneys General, Phoenix, Attorneys for Arizona Department of Revenue.

Paul J. Mooney (argued), Bart S. Wilhoit , Mooney, Wright & Moore, PLLC, Mesa; Mark S. Davies , Rachel G. Shalev , Orrick, Herrington & Sutcliffe, LLP, Washington DC; Paul D. Meyer , Orrick, Herrington & Sutcliffe, San Francisco, CA, Pro Hac Vice Attorneys for Solarcity Corporation; Court S. Rich , Logan V. Elia , Rose Law Group, PC, Scottsdale, Attorneys for Sunrun, Inc.

Roberta S. Livesay , Joshua W. Carden , Helm, Livesay, Worthington, LTD, Tempe, Attorneys for Amicus Curiae Arizona Association of Counties.

Jason Pistiner , Singer Pistiner, P.C., Scottsdale; Michael S. Dicke , Casey O'Neill and Nair Diana Chang , Fenwick & West LLP, San Francisco, CA, Pro Hac Vice Attorneys for Amicus Curiae Arizona Solar Energy Industries Association.

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.


¶ 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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