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

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 Tribes’ Amicus Brief in Arizona COA Tribal Taxation Case

Matthew L.M. Fletcher

Here is the brief in South Point Energy Center v. Arizona Department of Revenue (Ariz. Ct. App.):

Tribal Amicus Brief

Related case here.

Arizona COA Allows On-Reservation Utility to Challenge State Taxes

Matthew L.M. Fletcher

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

An excerpt:

South Point Energy Center, LLC (“South Point”) appeals the tax court’s entry of summary judgment in favor of the Arizona Department of Revenue and Mohave County (collectively, “Defendants”) on South Point’s actions challenging the assessment of property taxes. The tax court concluded that South Point was collaterally estopped from challenging the legality of the taxes and that relief was not available under the error-correction statutes. We disagree. First, issue preclusion did not apply because South Point’s challenges were based on an issue not raised in previous litigation. Second, the alleged error falls within the broad category of mistakes for which relief is available under the errorcorrection statutes.