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Arizona High Court Finds Power Plant on Tribal Land Taxable (2)

April 26, 2022, 5:28 PMUpdated: April 26, 2022, 6:53 PM

Arizona and Mohave County may impose property taxes on a power plant built on tribal lands, the Arizona Supreme Court ruled.

The Indian Reorganization Act of 1934 doesn’t preempt state and local taxes on permanent improvements owned by non-Indians on tribal lands, the court said in a unanimous opinion issued Tuesday.

South Point Energy Center LLC, which owns the plant on land held in trust for the Fort Mohave Indian Tribe by the U.S. Department of the Interior, challenged the assessment of property taxes against the plant’s improvements and personal property for tax years 2010 to 2018.

The state tax ...