Arizona Department of Revenue v. South Point Energy Center, LLC

OPINION

BROWN, Judge.

¶ 1 South Point Energy Center, LLC, (“South Point”), operator of an electric generation facility in Mohave County, appeals the tax court’s summary judgment ruling that the Arizona Department of Revenue (“the Department”) was not required to correct property tax assessments based on estimates of the facility’s original cost. For the following reasons, we hold that the tax court correctly decided the Department did not make an error within the meaning of the error-correction statutes, Arizona Revised Statutes (“A.R.S.”) sections 42-16251 1 to - 16258 (2006 & Supp.2010), and…