SWG - CONSENT JUDGMENT 20-1122.PDF

1 MOONEY, WRIGHT, MOORE & WILHOIT, PLLC
Paul J. Mooney (No. 006708)
2 Jim L. Wright (No. 010531)
The Mesa Tower, Suite 16000
3 1201 South Alma School Road
Mesa, Arizona 85210-1189
4 Telephone: (480) 615-7500
Email: pmooney@mwmwlaw.com
5
Attorneys for Plaintiff
6
7 SUPERIOR COURT OF THE STATE OF ARIZONA
8 ARIZONA TAX COURT
9 SOUTHWEST GAS CORPORATION, a No. TX 2020-001122
California corporation,
10
Plaintiff, CONSENT JUDGMENT
11
12 vs. (Assigned to: Hon. Danielle Viola)
ARIZONA DEPARTMENT OF REVENUE,
13
an agency of the State of Arizona;
14 COUNTIES OF: COCHISE, GILA,
GRAHAM, GREENLEE, LA PAZ,
15 MARICOPA, MOHAVE, PIMA, PINAL
and YUMA, each of which is a political
16 subdivision of the State of Arizona,
17
Defendants.
18
19 The parties, having reached a settlement of the above-captioned case, and having
20 stipulated to enter judgment in accordance therewith, and good cause appearing, the Court
21 enters this Consent Judgment to reflect the parties’ agreement and to correct the tax rolls.
22 THEREFORE, IT IS ORDERED, ADJUDGED AND DECREED as follows:
23 1. The full cash value and limited property value of the property that is the
24 subject of this action, identified by Defendant, Arizona Department of Revenue (“ADOR”)
25 taxpayer identification numbers 54-641, 64-641 and 65-641 (the “Subject Property"), shall
26 be reduced from $2,679,921,000 to $2,464,921,000, for tax year 2021 only.
MOONEY, WRIGHT,
MOORE & WILHOIT, PLLC
MESA, AZ

1 2. The reduction in the full cash value of the Subject Property shall be allocated
2 entirely to taxpayer identification number 54-641 (Transmission & Distribution), resulting
3 in a new full cash value of $2,430,186,000 for such property. The full cash values of
4 taxpayer identification numbers 64-641 (Environmental Protection Facilities) and 65-641
5 (CWIP) shall remain as originally determined, at $112,000 and $34,623,000, respectively.
6 3. Each of the Defendant Counties’ shall adjust their respective tax year 2021
7 property tax rolls to reflect these new full cash and limited property values.
8 4. Because no tax year 2021 property taxes have as yet been assessed or levied
9 by the Defendant Counties, no tax refunds are due, but defendant counties shall correct
10 their tax rolls prior to levying or collecting any tax year 2021 property taxes from Plaintiff.
11 5. Plaintiff waives any and all other claims it may have with respect to the
12 assessment, valuation, classification and taxation of the Subject Property for tax year 2021,
13 with the exception of claims that are not currently known that could be made in the future
14 under either A.R.S. §42-11005 or A.R.S. §§42-16251, et seq.
15 6. The parties will each bear their own attorneys’ fees, expert witness expenses,
16 and taxable costs incurred in connection with this action.
17 7. This Consent Judgment is the product of settlement and compromise, does
18 not constitute an admission by either party to any fact or legal theory, may not be used for
19 any purpose other than settlement of claims herein and it is not admissible in any future
20 litigation regarding the property tax valuation of the Subject Property, pursuant to Rule 408,
21 Arizona Rules of Evidence.
22 8. No further matters remain pending. This Judgment is final and is entered
23 pursuant to Rule 54(C), Arizona Rules of Civil Procedure.
24 DONE IN OPEN COURT this ____ day of _______________, 2021.
25
26 By: _________________________________
Judge of the Arizona Tax Court
MOONEY, WRIGHT,
MOORE & WILHOIT, PLLC
MESA, AZ - 2 -