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

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

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.”