Arizona Dept. of Revenue v. South Point Energy Center LLC

SCOTUS Denies Cert in South Point Energy v. Arizona

Matthew L.M. Fletcher

Here is yesterday’s order list.

Cert stage materials here.

South Point Energy v. Arizona DOR Cert Petition

Matthew L.M. Fletcher

Here is the petition in South Point Energy Center LLC v. Arizona Dept. of Revenue:

Cert Petition.pdfDownload

Lower court materials here.

Arizona BIO

Arizona COA Again Affirms County Property Tax on Nonmember Utility on Tribal Lands

Matthew L.M. Fletcher

Here is the opinion in South Point Energy Center LLC v. Arizona Dept. of Revenue:

1 CA-TX 20-0004 South Point.pdfDownload

Prior post here. Case tag here (lots of posts).

Arizona SCT Holds State Can Tax Nonmember Lessees of Federal Land Held in Trust for Indian Tribes

Matthew L.M. Fletcher

Here is the opinion in South Point Energy Center LLC v. Arizona Dept. of Revenue:

CV210130PR.pdfDownload

Briefs here.

Arizona SCT Briefs in South Point Energy Center v. Arizona Department of Revenue

Matthew L.M. Fletcher

Here:

South Point Brief.pdfDownload
State Brief.pdfDownload
Tribal Amicus Brief.pdfDownload

Prior post here.

High Country News

Arizona SCT Briefs in Ariz. Dept. of Revenue v. South Point Energy

Matthew L.M. Fletcher

Well, petition for review stage anyway:

South Point Petition for Review

Arizona Response

The lower court materials are here.

Arizona Appellate Court Decides Non-Indian Tax Case arising on Indian Lands

Matthew L.M. Fletcher2 Comments

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.”