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Arizona Court of Appeals Holds State and Local Property Taxes Assessed Against Permanent Improvements Located on Leased Trust Land Are Preempted | Snell & Wilmer


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In a decision that impacts entities and individuals doing business in Indian Country, the Arizona Court of Appeals sided with the Taxpayer in its challenge to the state and county’s power to tax property on tribal land in the case
South Point Energy Center, LLC v. Arizona Department of Revenue, decided on April 27, 2021.   
The Taxpayer in this case is a non-Indian entity that owns and operates an electrical generating plant (Facility) in Mohave County on land it leases from the Fort Mojave Indian Tribe.  Under the terms of the lease, Taxpayer owns the Facility and all improvements, but is required to remove most of the above ground improvements and personal property from the leased land at the end of the lease term. ....

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Lawmakers discuss bill trying to save Oak Flat


Lawmakers discuss bill trying to save Oak Flat
Arizona mayor pushed members of Congress to oppose the bill, saying residents cannot fully realize plans without the mine and its financial support
Author:
Apr 13, 2021
This 2015 photo shows in the distance, part of the Resolution Copper Mining land-swap project in Superior, Arizona. (AP Photo/Ross D. Franklin, File)
Arizona mayor pushed members of Congress to oppose the bill, saying residents cannot fully realize plans without the mine and its financial support
The mayor of a small community in Arizona s copper corridor likes to think of Superior as a town with a mine, not a mining town. ....

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Superior Mayor Mila Besich says copper mine necessary for town's success


Associated Press
The mayor of a small community in Arizona s copper corridor likes to think of Superior as a town with a mine, not a mining town.
Neither can be a reality if Congress passes a bill to rescind a land exchange for what would be one of the largest copper mining operations in the U.S.
Superior Mayor Mila Besich pushed members of Congress on Tuesday to oppose the bill, saying residents cannot fully realize plans for a community center, economic development and tourism that draws on its mountainous surroundings without the mine and its financial support.
“Our strategy has always been that ore body is going to be mined at some point, and we need to be as smart as possible, and we need to actively participate in these very large and complex federal processes,” she recently told the Associated Press. “We are who we are, and mining belongs in this part of the state, whether we like it or not.” ....

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Mayor: Superior can't reach full potential without mine


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The mayor of a small community in Arizona’s copper corridor likes to think of Superior as a town with a mine, not a mining town.
Neither can be a reality if Congress passes a bill to rescind a land exchange for what would be one of the largest copper mining operations in the U.S.
Superior Mayor Mila Besich pushed members of Congress on Tuesday to oppose the bill, saying residents cannot fully realize plans for a community center, economic development and tourism that draws on its mountainous surroundings without the mine and its financial support.
“Our strategy has always been that ore body is going to be mined at some point, and we need to be as smart as possible, and we need to actively participate in these very large and complex federal processes,” she recently told The Associated Press. “We are who we are, and mining belongs in this part of the state, whether we li ....

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