Paul J. Mooney is a trial lawyer whose practice emphasizes state and local tax matters. He has tried more than 200 valuation cases before administrative tribunals and before state and federal courts in Arizona and 31 other states, including more than 30 jury trials. He has also argued more than 100 appeals before state and federal appellate courts, and he is admitted to practice before: The United States Supreme Court, The United States Tax Court, The United States Court of Appeals (Eighth, Ninth and Tenth Circuits), The United States District Courts in Arizona, California (3), Missouri, Oregon and Utah, and The Supreme Court of Arizona.
Mr. Mooney has spoken on property tax issues and presented papers at seminars sponsored by the State and Local Tax subsection of the ABA's Tax Section, the International Association of Assessing Officers (IAAO), the Institute for Professionals in Taxation (IPT), and the annual Public Utilities workshop on ad valorem taxation sponsored by Wichita State University. Mr. Mooney has written extensively about property taxation in Arizona and he has made CLE presentations at numerous state and local tax seminars sponsored by the State Bar of Arizona and private CLE sponsors such as Lorman Education Systems.
Over the years, Mr. Mooney has testified before and been appointed to serve on Legislative Committees in Arizona concerning state and local tax matters. Most recently, he has served as a member of the Joint Property Tax Oversight Committee in Arizona which annually reviews all Arizona property tax laws. In Arizona, Mr. Mooney is widely regarded as the foremost expert on the subject of state and local tax issues, with particular expertise in property tax matters.
Mr. Mooney has represented state-assessed taxpayers owning nuclear power plants, combined cycle power plants, coal-fired power plants, renewable energy power plants, copper mines, gas distribution and electric utilities, interstate and intrastate pipelines (for commodities ranging from natural gas to crude oil and coal slurry), local exchange, inter-exchange and wireless telecommunications companies, airlines, railroads, private car companies, and water and wastewater utilities. He has also handled tax appeals involving all types of locally-assessed real and personal property, including: resort hotels, super-regional malls, department stores, high-rise office complexes, landfills, industrial manufacturing facilities, high-rise condominiums, movie theaters, bowling alleys, subdivisions, greenhouses, ranches and other agricultural operations. Mr. Mooney received his undergraduate degree from Brigham Young University in 1978, graduating summa cum laude, and he was one of the Valedictorians in both the Colleges of Social Sciences and Humanities.
Mr. Mooney received his law degree from the J. Reuben Clark Law School at BYU in 1980, graduating cum laude, where he also served as a member and editor of the BYU Law Review. From 1985 until 2008, Mr. Mooney was a Director and shareholder in the Phoenix law firm of Fennemore Craig, P.C., where he headed the Tax Section.
Mooney, Wright & Moore, PLLC
Mesa Financial Plaza, Suite 16000 1201 South Alma School Road Mesa, Arizona 85210-0001
Mooney, Wright & Moore's state and local tax lawyers have handled some of the most significant state and local tax matters in Arizona. Those matters include contested tax matters in both administrative and judicial forums.
Our attorneys are also involved in providing legal advice and planning with respect to the Arizona tax consequences of a wide variety of commercial transactions. In addition, we analyze proposed legislation on behalf of clients and we have offered testimony as tax experts before various legislative committees on such issues. We have assisted many of our clients in managing the audit process in sales, use and other tax matters.
Although our principal focus is on property tax controversies, we have extensive experience in dealing with all areas of state and local taxation in Arizona. We work with major businesses, both inside and outside of Arizona, including companies owning mining properties, air and ground transportation, telecommunications, utilities, pipelines, retail, manufacturing, high-tech, oil & gas and other industries.
Cris K. O'Neall, Esq., as published by Western Real Estate Business - September 2017
For a number of years the mantra in the retail industry has been that retail property values and shopping center values, in particular, will continue to decline because consumers make purchases online rather than in brick-and-mortar stores. While this may be true, simply reciting the words to proper...
Angela Adolph, Esq., as published by Southeast Real Estate Business, September 2017
Any taxpayer planning to develop a new property must consider how local taxing entities will treat the project during construction, but the question is especially important in evaluating and comparing overall costs of potential development locations during an industrial site search....
By Cecilia Hyun, Esq., as published by Heartland Real Estate Business - September 2017
Dark store theory is being used incorrectly to name what is standard, accepted, and proper appraisal practice. It is most often employed by news media to mistakenly suggest that big-box storeowners are taking advantage of a property tax loophole and arguing that a property should be valued as if it...
Mr. Kramer has concentrated his legal career in the fields of property tax, real estate leasing, commercial lending, condemnation, landlord/tenant disputes, representation of associations and commercial litigation....