Griffith Energy, L.L.C. v. Arizona Department of Revenue

TIMMER, Judge.

¶1 Griffith Energy, L.L.C. (“Taxpayer”) appeals the tax court’s grant of summary judgment upholding the Arizona Department of Revenue’s adoption of a twenty-five year valuation table for depreciating personal property at electric generation plants. For the reasons that follow, we affirm.

BACKGROUND

¶ 2 Taxpayer owns a new merchant natural gas-fired, combined cycle electric generation plant in Mohave County (the “Plant”). The Plant supplies wholesale electricity in Arizona and other states. It began operating in 2001, and the Arizona Department of Revenue (“ADOR”) valued it for the…