Arizona Department of Revenue v. Questar Southern Trails Pipeline Co.

OPINION

IRVINE, Judge.

¶ 1 This appeal arises out of cross-motions for summary judgment on whether the Arizona Department of Revenue (the “Department”) correctly valued property owned by Questar Southern Trails Pipeline Co. (“Taxpayer”) for the 2004 and 2005 tax years. Finding no genuine issue of material fact or error of law, we affirm the grant of summary judgment to the Department. In addition, we affirm the tax court’s award of interest on the judgment.

FACTS AND PROCEDURAL HISTORY

¶2 Taxpayer is a Utah corporation and operates a pipeline in Arizona. It owns legal and/or equitable title to…