Calpine Construction Finance Co. v. Arizona Depatment of Revenue

OPINION

IRVINE, Judge.

¶ 1 Calpine Construction Finance Co. (“Calpine”) appeals from a grant of summary judgment holding that Calpine must pay the Arizona property tax on improvements and personal property located at the South Point Energy Center (“Plant”), which is located on the Fort Mojave Indian Reservation. We hold that Calpine owns the improvements and personal property based upon the language in the lease agreement, Calpine’s lack of rental obligations for the improvements, and its control over the removal or replacement of the improvements. Therefore, we affirm the judgment.

FACTS AND…