SOUTH POINT ENERGY CENTER LLC, Plaintiff/Appellant,
v.
ARIZONA DEPARTMENT OF REVENUE, et al., Defendants/Appellees.
Court of Appeals of Arizona, Division 1.https://leagle.com/images/logo.png
Filed March 19, 2024.
Filed March 19, 2024.
Attorney(s) appearing for the Case
Lewis Roca Rothgerber Christie LLP, Phoenix, By Patrick Derdenger, Karen M. Jurichko Lowell, Co-Counsel for Plaintiff/Appellant.
Dickinson Wright PLLC, Phoenix, By Bennett Evan Cooper, Vail C. Cloar, Co-Counsel for Plaintiff/Appellant.
Gammage & Burnham, P.L.C., Phoenix, By Cameron C. Artigue, Christopher L. Hering, Counsel for Defendants/Appellees Arizona Department of Revenue and Mohave County.
Arizona Attorney General's Office, Phoenix, By Kimberly J. Cygan, Counsel for Defendant/Appellee Arizona Department of Revenue.
Arizona Attorney General's Office, Phoenix, By Jerry A. Fries, Counsel for Defendant/Appellee Mohave County.
Kewenvoyouma Law, PLLC, Tempe, By Verrin T. Kewenvoyouma, Christopher Love, Co-Counsel for Amici Curiae Fort Mojave Indian Tribe, et al.
Jenner and Block, LLP, Washington, D.C. By Charles W. Galbraith, Pro Hac Vice, Co-Counsel for Amici Curiae Fort Mojave Indian Tribe, et al.
Judge Cynthia J. Bailey delivered the opinion of the Court, in which Presiding Judge Paul J. McMurdie and Judge D. Steven Williams joined.
OPINION
BAILEY, Judge:
¶1 Plaintiff South Point Energy Center, LLC ("South Point") appeals the tax court's summary judgment for the Arizona Department of Revenue ("ADOR") and Mohave County (collectively, "the County"). South Point argues that the tax court erred in concluding that the County's valuation and taxation of South Point...
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