Salt River Project Agricultural Improvement & Power District v. Apache County

OPINION

FELDMAN, Chief Justice.

Petitioner Apache County seeks review of a court of appeals opinion holding that when a utility plant obtains regulatory certification and begins commercial operation, the statutory change in property classification from “construction work in progress” to “original plant in service” does not result in “new property” for the purposes of calculating the County’s property tax levy limit. Salt River Project Agric. Improv. & Power Dist. v. Apache County, 171 Ariz. 476, 831 P.2d 852 (Ct.App.1992) (hereinafter Salt River Project). We granted review to resolve the…