South Point Energy Center LLC v. Arizona Department of Revenue
Certiorari Denied
Petition for certiorari denied on June 30, 2025.
Docket No.24-952
Op. BelowAriz. Ct. App.
Issue
(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.
Mar 3, 2025Petition for a writ of certiorari filed. (Response due April 4, 2025)Mar 17, 2025Waiver of right of respondent Arizona Department of Revenue, et al. to respond filed.
Mar 26, 2025DISTRIBUTED for Conference of 4/17/2025.
Mar 31, 2025Response Requested. (Due April 30, 2025)
Apr 22, 2025Motion to extend the time to file a response from April 30, 2025 to May 23, 2025, submitted to The Clerk.Apr 23, 2025Motion to extend the time to file a response is granted and the time is extended to and including May 23, 2025.
Apr 30, 2025Brief amici curiae of Fort Mojave Indian Tribe, et al. filed.May 23, 2025Brief of respondents Arizona Department of Revenue, et al. in opposition filed.Jun 10, 2025DISTRIBUTED for Conference of 6/26/2025.
Jun 10, 2025Reply of petitioner South Point Energy Center, LLC filed. (Distributed)Jun 30, 2025Petition DENIED.
Recommended Citation: South Point Energy Center LLC v. Arizona Department of Revenue, SCOTUSblog, https://www.scotusblog.com/cases/south-point-energy-center-llc-v-arizona-department-of-revenue/