Mesquite Power, LLC v. Arizona Department of Revenue
Arizona Supreme Court: Mesquite Power, LLC v. Arizona Department of Revenue Case No.: CV-23-0016-PR Filed July 22, 2024 ISSUES: Whether income from a Power Purchase Agreement can be considered under the income approach to valuation for property tax purposes. Whether the “current usage” requirement in A.R.S. §42-11054(C)(1) mandates consideration of the Power Purchase Agreement in […]
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