|
Back to Calendar
Return
|
| |
Regular Agenda Item 4. D.
|
| Regular BOS Meeting |
|
|
|
| Information |
| Request/Subject |
| Representation of Gila County by the law firm of Helm, Livesay & Worthington, Ltd. in tax court matters regarding the taxation of solar energy equipment. |
| Background Information |
There are many solar energy companies which have leased solar energy equipment to persons in Gila County. They have instituted litigation in tax court against Gila County. On June 19, 2018, the Board authorized a contract with the law firm of Helm, Livesay, & Worthington, LTD. to represent Gila County in certain cases in which SolarCity is the plaintiff. These are known as the "SolarCity cases " TX2015-000240 and TX2018-000905. On November 13, 2019, the Board authorized the same firm to represent the County in the case of Continental Energy et. al. v. Arizona Department of Revenue, et. al., TX 2018-000106.
Since then, many other similar cases have been filed wherein Gila County is a defendant. The cases are: SUNNOVA ASSET PORTFOLIO 4 LLC v. YUMA COUNTY, et. al., TX2018-000711; CONSTELLATION SOLAR, a Delaware limited liability corporation v. ARIZONA DEPARTMENT OF REVENUE, et. al., TX2018-000605, SUNRUN, INC., a Delaware Corporation v. ARIZONA DEPARTMENT OF REVENUE, et. seq., TX2018-001151; DE LAGE LANDEN FINANCIAL SERVICES. INC., a foreign corporation v. GILA COUNTY, a political subdivision of the State of Arizona, et. al. TX2018-001159; SOLARCITY CORPORATION, a Delaware corporation, et. al. v. ARIZONA DEPARTMENT OF REVENUE, et. al. TX2018-000929; LONGHORN ENERGY, LLC, an Arizona limited liability company v. GILA COUNTY, a political subdivision of the State of Arizona, et. al. TX2018-00685; and DE LAGE LANDEN v. GILA COUNTY, et. al. TX 2018-001165.
Each plaintiff has named Gila County with other counties as defendants in the same action or has filed similar actions against other counties with the exception of LONGHORN ENERGY, LLC, an Arizona limited liability company v. GILA COUNTY, a political subdivision of the State of Arizona, et. al.and in that case, Gila County is the sole defendant because LONGHORN ENERGY LLC only has solar energy equipment in Gila County. |
| Evaluation |
| These cases all involve the same legal issues. One the lead case or cases have been decided by the courts, the other cases will be resolved as well. It is efficient to have the same law firm represent Gila County in each case because the issues are the same. In all of the cases except one, the County will share the legal fees with other counties. |
| Conclusion |
| It is efficient for Gila County to retain the law firm of Helm, Livesay & Worthington, Ltd. to represent its interests in all of the tax cases involving the same issue regarding solar equipment. |
| Recommendation |
| The Gila County Attorney's Office recommends that the Gila County Board of Supervisors retain the Law Firm of Helm, Livesay & Worthington, Ltd. to represent Gila County in all of the tax-court cases involving the taxation of solar energy equipment. |
| Suggested Motion |
| Information/Discussion/Action to approve a contract with the Law Firm of Helm, Livesay & Worthington, Ltd. to represent Gila County in every pending case where Gila County is a defendant in tax-court litigation regarding the taxation of solar panel equipment. (Jeff Dalton) |
|
|
|
|