Consolidated Water Utilities, Ltd. v. Arizona Corp. Commission

OPINION

NOYES, Judge.

This is the first appeal decided pursuant to Ariz.Rev.Stat.Ann. (A.R.S.) section 40-254.-01, which provides for direct appeal to the court of appeals from Arizona Corporation Commission rate orders involving public service corporations. Appellant Consolidated Water Utilities (Consolidated) argues that Appellee Corporation Commission (the Commission) committed reversible error when it:(1) fixed rates that are not “just and reasonable” as defined by the United States Supreme Court,(2) denied recovery of income tax expense because Consolidated is a limited partnership, and(3)…