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South Point Energy Center LLC v. Arizona Department of Revenue

Pending petition

Docket No. Op. Below Argument Opinion Vote Author Term
24-952 Ariz. Ct. App. TBD TBD TBD TBD TBD

Issues: (1) Whether 25 U.S.C. § 5108 expressly preempts state and local taxation of permanent improvements on trust land when the improvement’s owner is a non-Indian; and (2) whether federal law impliedly preempts state and local taxation of petitioner’s permanent improvement.