Solarcity Corporation, Plaintiffs/appellants v. Arizona Department of Revenue, Defendant/appellee…

Summary

The court held that the Arizona Department of Revenue lacks statutory authority to centrally value or tax solar panels leased by the taxpayers because the taxpayers do not operate electric generation facilities. It also held that the statutory appraisal-guideline provision does not itself grant that authority. The court further determined that the panels are personal property rather than real property, but remanded unresolved questions concerning county-assessor authority, zero valuation, and constitutional challenges to the tax court. No separate opinions were filed.