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.
Mr. Mooney has been married for over 30 years to his wife, LuAnn. They are the parents of five children and grandparents to five wonderful grandchildren. Mr. Mooney is an avid golfer and his other interests include collecting and racing cars, photography and woodworking.
Professional and Community Activities
Member, State Bar of Arizona
Member, Maricopa County Bar Association
Member, American Bar Association
U.S. Supreme Court, 1984
U.S. Tax Court, 1984
U.S. Circuit Courts of Appeals (8th, 9th and 10th)
U.S. District Courts (Arizona, N.D. and C.D. California, W.D. Missouri, Utah, Oregon)
Education and Honors
J.D., cum laude, Phi Kappa Phi, Brigham Young University, 1980
B.A., summa cum laude, Brigham Young University, 1978
Best Lawyers in America®, Tax Law, 2005, 2006 and 2007
Selected to the Southwest Super Lawyers 2009