Well, petition for review stage anyway:
South Point Petition for Review
The lower court materials are here.
Arizona Court of Appeals — Division 1
Arizona Appellate Court Decides Non-Indian Tax Case arising on Indian Lands
Here is the opinion in Arizona Dept. of Revenue v. South Point Energy Center LLC.
Here is the taxpayer’s position (which the court rejected):
In November 2001, South Point informed the Department of its legal position that based on the lease with the Tribe, the personal property at the facility “is not subject to Arizona’s property tax.” As to the Department’s request to visit the facility, South Point stated that the request “would have to be approved by the Tribe” and that “the Tribe does not want the Department of Revenue purporting to exercise its jurisdiction on the Tribe’s sovereign lands.”
Arizona Appellate Court Rejects Yavapai-Apache Challenge to State Water Law
Here is the opinion in Yavapai-Apache Nation v. Fabritz-Whitney.
Tohono O’odham Nation v. City of Glendale — Ariz. COA Reverses Condemnation of Land TON Proposed to Use for Casino
Here is the opinion. And here are the briefs.
An excerpt:
The Tohono O’odham Nation (“Nation”) appeals the grant of summary judgment to the City of Glendale (“Glendale”) on Nation’s challenge to Glendale’s purported annexation of real property owned by Nation. For the reasons that follow, we hold that when the validity of a municipality’s annexation ordinance is timely challenged in court, the annexation does not automatically become final thirty days after the ordinance was
adopted. Accordingly, we reverse the grant of summary judgment in favor of Glendale and remand for entry of judgment in favor of Nation.
Turtle Talk 