South Point Energy Center LLC v. Arizona Department of Revenue
Petition for certiorari denied on June 30, 2025
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 24-952 | Ariz. Ct. App. | N/A | N/A | N/A | N/A | OT 2024 |
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.
| Date | Proceedings and Orders |
|---|---|
| 03/03/2025 | Petition for a writ of certiorari filed. (Response due April 4, 2025) |
| 03/17/2025 | Waiver of right of respondent Arizona Department of Revenue, et al. to respond filed. |
| 03/26/2025 | DISTRIBUTED for Conference of 4/17/2025. |
| 03/31/2025 | Response Requested. (Due April 30, 2025) |
| 04/22/2025 | Motion to extend the time to file a response from April 30, 2025 to May 23, 2025, submitted to The Clerk. |
| 04/23/2025 | Motion to extend the time to file a response is granted and the time is extended to and including May 23, 2025. |
| 04/30/2025 | Brief amici curiae of Fort Mojave Indian Tribe, et al. filed. |
| 05/23/2025 | Brief of respondents Arizona Department of Revenue, et al. in opposition filed. |
| 06/10/2025 | DISTRIBUTED for Conference of 6/26/2025. |
| 06/10/2025 | Reply of petitioner South Point Energy Center, LLC filed. (Distributed) |
| 06/30/2025 | Petition DENIED. |