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COPY DEC 1 4 2026 a CLERK OF THE SUPERIOR COURT S. BARBA MOONEY, WRIGHT, MOORE & WILHOIT, PLLC DEPUTY CLERK Paul J. Mooney (No. 006708) Jim L. Wright (No. 010531) The Mesa Tower, Suite 16000 1201 South Alma School Road Mesa, Arizona 85210-1189 Telephone: (480) 615-7500 Email: pmoonev‘@mwmwlaw.com Attorneys for Plaintiff SUPERIOR COURT OF THE STATE OF ARIZONA ARIZONA TAX COURT 9 SOUTHWEST GAS CORPORATION, a California corporation, 10 No. 1X2020-0011292 Plaintiff, 11 COMPLAINT AND NOTICE OF vs. PROPERTY TAX APPEAL 12 ARIZONA DEPARTMENT OF REVENUE, 13 an agency of the State of Arizona; COUNTIES (Property Tax) 14 OF: COCHISE, GILA, GRAHAM, GREENLEE, LA PAZ, MARICOPA, 15 MOHAVE, PIMA, PINAL and YUMA, each of which is a political subdivision of the State 16 of Arizona, 17 Defendants. 18 19 Pursuant to A.R.S. §§ 42-16204 and 42-16207 et seq., plaintiff, Southwest Gas 20 Corporation (“Southwest Gas”), appeals to the Arizona Tax Court the valuation of its 21 property for tax year 2021 as determined by the Arizona Department of Revenue 22 (“ADOR”’). In support of this Complaint and Notice of Appeal, Southwest Gas alleges: 23 I. 24 Southwest Gas is a California corporation, doing business in Arizona. At all times 25 material hereto, Southwest Gas owned real and tangible personal property located within 26 Cochise County, Gila County, Graham County, Greenlee County, La Paz County, MOONEY, WRIGHT, MOORE & WILHOIT, PLLC Maricopa County, Mohave County, Pima County, Pinal County and Yuma County in the State of Arizona and which the Department identifies by taxpayer identification numbers 54-641, 64-641 and 65-641 (hereinafter, “the Subject Property"). II. Defendant, ADOR is an agency of the government of the State of Arizona, created and organized pursuant to A.R.S. §§42-1001, et seq. ADOR is charged with the duty of determining annually the value of the taxable property owned by Southwest Gas, pursuant to A.R.S. §§42-14151, et seq. 9 Il. 10 Defendants, Cochise County, Gila County, Graham County, Greenlee County, La 11 Paz County, Maricopa County, Mohave County, Pima County, Pinal County and Yuma 12 County are political subdivisions of the State of Arizona and may be referred to 13 collectively hereinafter as “the Defendant Counties.” ADOR and the Defendant Counties 14 are made defendants to this action pursuant to A.R.S. §42-16208(A). ADOR apportions 15 the value of all taxable property of gas utilities for which it has determined the valuation 16 to each taxing unit or district appearing upon the tax rolls of the Defendant Counties. The 17 Defendant Counties levy and collect property taxes for themselves and for each taxing 18 unit or district appearing upon their rolls in accordance with the values determined by 19 ADOR, as apportioned to each County by ADOR. 20 IV. 21 On or about August 31, 2020, ADOR determined the final tax year 2021 full cash 22 value of the Subject Property to be $2,679,921,000, pursuant to its interpretation of the 23 statutory valuation methodology prescribed by A.R.S. §42-14154. Copies of ADOR’s 24 final Notices of Value for the Subject Property are attached hereto as Exhibit A and 25 incorporated herein by this reference. 26 MOONEY, WRIGHT, MOORE & WILHOIT, PLLC V. Upon information and belief, for tax year 2021, the statutory full cash value of the Subject Property, as determined by ADOR using the method prescribed by A.R.S. §42- 14154, is excessive and unreasonable. VI. For tax year 2021, the aggregate full cash value of the Subject Property, as set by ADOR, is excessive and inequitable because, among other reasons: (1) ADOR valued the Subject Property solely pursuant to the statutory methodology prescribed by A.R.S. §42- 14154, which valuation is excessive because (a) it exceeds the “market value” of the 10 Subject Property, as determined using standard appraisal methods and techniques, in 11 direct contravention of A.R.S. §42-11001(6), and (b) it exceeds the statutory value if that 12 value is properly computed at no more than market value, under A.R.S. §42-14154. 13 VIL. 14 Based on a fair market value appraisal of the Subject Property as of January 1, 15 2020, Southwest Gas believes the market value of the Subject Property is no greater than | 16 $1,255,000,000. 17 VO. 18 Pursuant to A.R.S. § 42-13301, a reduction in the full cash value of the Subject 19 Property for tax year 2021 will require a reduction in the limited property value as well. 20 IX. 21 Upon information and belief, the property taxes assessed against the Subject 22 Property for tax year 2021 will be based upon excessive full cash and limited property 23 values. As a result of these overvaluations, Southwest Gas will have to pay more taxes 24 than would legally have been collected if the Subject Property had been valued properly. 25 Therefore, pursuant to A.R.S. §§ 42-16213 and 42-16214, Southwest Gas is entitled to 26 have the 2021 tax rolls in each County corrected to reflect the correct full cash values and MOONEY, WRIGHT, MOORE & WILHOIT, PLLC limited property values, and to receive a refund of any taxes levied, assessed and paid based on the Department’s excessive tax year 2021 full cash value. VIL. Because this action involves the assessment and/or collection of taxes, in the event that Southwest Gas prevails by an adjudication on the merits of this case, it is entitled to recover its reasonable attorneys’ fees and any expert witness expenses, pursuant to A.R.S. §12-348(B) and (1), together with its taxable costs under A.R.S. §§12-332 and 12-341. WHEREFORE, Southwest Gas requests that this Court: 1. Determine and fix the full cash value and limited property value of the 10 Subject Property for tax year 2021; 11 2. Render judgment that Southwest Gas have and recover from the Defendant 12 Counties a refund in the amount of any excess taxes paid on account of the 2021 full cash 13 value and limited property value as determined by this Court, together with interest 14 thereon at the legal rate from the date of payment by Southwest Gas until refunded in full; 15 3. Award Southwest Gas its attorneys' fees and expert witness fees incurred 16 pursuant to A.R.S. §12-348, as well as its taxable costs; and 17 4, Grant such further relief as the Court may deem proper. 18 DATED this 14th day of December, 2020. 19 MOONEY, WRIGHT, MOORE & WILHOIT, PLLC 20 By: /s/ Paul J. Mooney 21 Paul J. Mooney Jim L. Wright 22 Attorneys for Plaintiff 23 24 25 26 MOONEY, WRIGHT, MOORE & WILHOIT, PLLC STATE OF ARIZONA Department of Revenue Local Jurisdictions District Fax (602) 542-4425 Douglas A.Ducey Governor Carlton Woodruff Director Monday, August 31, 2020 54-641 SOUTHWEST GAS CORPORATION (T&DO) Matt Nelson PO BOX 98510 LVC-400 LAS VEGAS, NV 89193 8510 NOTICE OF DECISION TAX YEAR 2021 The FINAL FULL CASH VALUE of your operating property located in Arizona is: $2,645,186,000 If the property owner is not satisfied with the FULL CASH VALUE stated above, an appeal may be filed with the State Board of Equalization (602) 364-1600 by filing a petition that is postmarked on or before October 1, 2020. The valuation date for the above value is January 1, 2020. The value will not be used for property tax purposes until 2021. Taxes will be due as follows: First half due: October 1, 2021 Second half due: March 1, 2022 If you have questions regarding this notice, please contact Shawn Casey at (602) 716-6290. Department of Revenue, Property Tax Division, 1600 West Monroe, Division 13, Phoenix, AZ 85007 TXHEBES As STATE OF ARIZONA Department of Revenue Local Jurisdictions District Fax (602) 542-4425 Douglas A.Ducey Governor Carlton Woodruff Director Monday, August 31, 2020 65-641 SOUTHWEST GAS CORPORATION (CWIP) BYRON C. WILLIAMS PO BOX 98510 LVC-400 LAS VEGAS, NV 89193 8510 NOTICE OF DECISION TAX YEAR 2021 The FINAL FULL CASH VALUE of your operating property located in Arizona is: $34,623,000 lf the property owner is not satisfied with the FULL CASH VALUE stated above, an appeal may be filed with the State Board of Equalization (602) 364-1600 by filing a petition that is postmarked on or before October 1, 2020. The valuation date for the above value is January 1, 2020. The value will not be used for property tax purposes until 2021. Taxes will be due as follows: First half due: October 1, 2021 Second half due: March 1, 2022 If you have questions regarding this notice, please contact Shawn Casey at (602) 716-6290. Department of Revenue, Property Tax Division, 1600 West Monroe, Division 13, Phoenix, AZ 85007 STATE OF ARIZONA Department of Revenue Local Jurisdictions District Fax (602) 542-4425 Douglas A.Ducey Governor Carlton Woodruff Director Monday, August 31, 2020 64-641 SOUTHWEST GAS CORPORATION (EPF) BYRON C. WILLIAMS PO BOX 98510 LVC-400 LAS VEGAS, NV 89193 8510 NOTICE OF DECISION TAX YEAR 2021 The FINAL FULL CASH VALUE of your operating property located in Arizona is: $112,000 If the property owner is not satisfied with the FULL CASH VALUE stated above, an appeal may be filed with the State Board of Equalization (602) 364-1600 by filing a petition that is postmarked on or before October 1, 2020. The valuation date for the above value is January 1, 2020. The value will not be used for property tax purposes until 2021. Taxes will be due as follows: First half due: October 1, 2021 Second half due: March 1, 2022 If you have questions regarding this notice, please contact Shawn Casey at (602) 716-6290. Department of Revenue, Property Tax Division, 1600 West Monroe, Division 13, Phoenix, AZ 85007