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Ariz. Panel Rules Power Plant On Tribal Land Wrongly Taxed


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Ariz. Panel Rules Power Plant On Tribal Land Wrongly Taxed
Law360 (April 28, 2021, 2:45 PM EDT) The Arizona Tax Court incorrectly said the state can tax a power plant on Native American land because the court did not analyze whether the plant comprises tax-exempt permanent improvements, a state appellate court said, remanding for further analysis.
The state tax court erred in ruling that the state Department of Revenue s tax on assets owned by South Point Energy Center LLC and located on land leased from the Fort Mojave Indian Tribe was not barred by tribal tax immunity, the Arizona Court of Appeals said Tuesday. The company is a non-Native entity. The department incorrectly disregarded federal law providing that. ....

United States , Point Energy Center , Department Of Revenue , Arizona Tax Court , Arizona Court , Native American , South Point Energy Center , Fort Mojave Indian Tribe , ஒன்றுபட்டது மாநிலங்களில் , பாயஂட் ஆற்றல் மையம் , துறை ஆஃப் வருவாய் , அரிசோனா வரி நீதிமன்றம் , அரிசோனா நீதிமன்றம் , பூர்வீகம் அமெரிக்கன் , தெற்கு பாயஂட் ஆற்றல் மையம் , கோட்டை மோஜாவே இந்தியன் பழங்குடி ,