No. 24-952
South Point Energy Center LLC v. Arizona Department of Revenue, et al.
Tags: federal-preemption indian-law non-indian-ownership statutory-interpretation tax-preemption trust-land
Key Terms:
Privacy JusticiabilityDoctri
Privacy JusticiabilityDoctri
Latest Conference:
2025-06-26
(distributed 2 times)
Question Presented (AI Summary)
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 whether federal law impliedly preempts such taxation
Question Presented (OCR Extract)
are: 1. Whether 25 U.S.C. § 5108 expressly preempts state and local taxation of permanen t improvements on trust land when the improvement’s owner is a non-Indian. 2. Whether federal law impliedly preempts state and local taxation of petitioner’s permanent improvement .
Docket Entries
2025-06-30
Petition DENIED.
2025-06-10
DISTRIBUTED for Conference of 6/26/2025.
2025-06-10
Reply of South Point Energy Center, LLC submitted.
2025-06-10
Reply of petitioner South Point Energy Center, LLC filed. (Distributed)
2025-05-23
Brief of Arizona Department of Revenue, et al. in opposition submitted.
2025-05-23
Brief of respondents Arizona Department of Revenue, et al. in opposition filed.
2025-04-30
Brief amici curiae of Fort Mojave Indian Tribe, et al. filed.
2025-04-23
Motion to extend the time to file a response is granted and the time is extended to and including May 23, 2025.
2025-04-22
Motion of Arizona Department of Revenue, et al. for an extension of time submitted.
2025-04-22
Motion to extend the time to file a response from April 30, 2025 to May 23, 2025, submitted to The Clerk.
2025-03-31
Response Requested. (Due April 30, 2025)
2025-03-26
DISTRIBUTED for Conference of 4/17/2025.
2025-03-17
Waiver of Arizona Department of Revenue, et al. of right to respond submitted.
2025-03-17
Waiver of right of respondent Arizona Department of Revenue, et al. to respond filed.
2025-03-03
Petition for a writ of certiorari filed. (Response due April 4, 2025)
Attorneys
Arizona Department of Revenue, et al.
Kimberly Joan Cygan — Arizona Attorney General's Office, Respondent
Kimberly Joan Cygan — Arizona Attorney General's Office, Respondent
Fort Mojave Indian Tribe, et al.
Adam G. Unikowsky — Jenner & Block LLP, Amicus
Adam G. Unikowsky — Jenner & Block LLP, Amicus
South Point Energy Center, LLC
Lisa Schiavo Blatt — Williams & Connolly LLP, Petitioner
Lisa Schiavo Blatt — Williams & Connolly LLP, Petitioner