Duke Energy Arlington Valley, LLC v. Arizona Department of Revenue

OPINION

BARKER, Judge.

¶ 1 Duke Energy Arlington Valley, Griffith Energy, Mesquite Power, and New Harquahala Generating Company (“Taxpayers”) appeal from the trial court’s grant of sum mary judgment to the Arizona Department of Revenue (“Department”). We affirm for the reasons that follow.

I

¶ 2 The Taxpayers operate electric generation facilities in Arizona. The Department issued final notices of value for each of the facilities at issue for tax year 2005 utilizing depreciation tables that prescribe a twenty-five-year economic life. The Taxpayers filed a complaint for declaratory judgment,…