Ariz. Agency Can't Tax Power Plant On Tribal Land, Panel Told

Law360 (November 18, 2020, 6:15 PM EST) -- Arizona's assessment of property tax on a power plant located on a Native American reservation is preempted by federal law because the tax legally falls on tribal property, the plant's operator told a state appellate court.

The state's property tax assessment on improvements owned by South Point Energy Center LLC and located on land leased from the Fort Mojave Indian Tribe legally falls on the improvements, South Point told the state Court of Appeals on Monday. The Arizona Department of Revenue erred in asserting that the tax legally falls on South Point, the company said, because the department "conflates the legal...

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