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  Consent     5.    
Regular Board of Supervisors Meeting County Attorney  
Meeting Date: 12/15/2015  
Approve proposed settlement of a tax appeal
Submitted By: Catherine Barney, County Attorney
Department: County Attorney  
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Information
Agenda Item Text:
Approve the proposed tax appeal settlement in Sean v. Cochise County, ST2015-000007, now pending in the Arizona Tax Court, a division of the Superior Court of Arizona in Maricopa County.
 
Background:
Taxpayer filed a civil action in Arizona Tax Court, seeking a reduction in assessed value and a change in classification for three separate properties and for three separate tax years.
 
After inspecting the properties, reviewing the taxpayer’s documentation and other market factors/comparables, the Assessor agrees that the properties’ valuations should be adjusted and classifications changed for tax years 2011, 2012, and 2013. The Assessor recommended a settlement offer that adjusts the full cash values and limited property values, and changes the classifications as follows:
 
1.         Assessor Parcel No. 107-65-060, located at 4228 S. Morning Glory Ct., Sierra        Vista AZ:
 
TAX YEAR               FROM                                    TO
2011:              FCV $229,055 Legal Class 1          FCV $229,055 Legal Class 4.2
                        LPV $229,055 Legal Class 1          LPV $229,044 Legal Class 4.2
 
2012:              FCV $216,073 Legal Class 1          FCV $216,073 Legal Class 4.2
                        LPV $210,447 Legal Class 1          LPV $216,073 Legal Class 4.2
 
2013:              FCV $216,073 Legal Class 1          FCV $216,073 Legal Class 4.2
                        LPV $216,073 Legal Class 1          FCV $216,073 Legal Class 4.2
 
2.         Assessor Parcel No. 107-65-061, located at 4250 S. Morning Glory Ct,        Sierra Vista, AZ:
 
TAX YEAR               FROM                                    TO
2011:              FCV $281,529 Legal Class 1          FCV $281,529 Legal Class 4.2
                        LPV $281,529 Legal Class 1          LPV $281,515 Legal Class 4.2
 
2012:              FCV $266,408 Legal Class 1          FCV $266,408 Legal Class 4.2
                        LPV $259,471 Legal Class 1          LPV $266,408 Legal Class 4.2
 
2013:              FCV $266,408 Legal Class 1          FCV $266,408 Legal Class 4.2
                        LPV $266,408 Legal Class 1          FCV $266,408 Legal Class 4.2
 
3.         Assessor Parcel No. 107-65-062, located at 4266 S. Morning Glory Ct., Sierra Vista, AZ:
 
TAX YEAR               FROM                                    TO
2011:              FCV $262,057 Legal Class 1          FCV $262,057 Legal Class 4.2
                        LPV $262,057 Legal Class 1          LPV $262,044 Legal Class 4.2
 
2012:              FCV $249,243 Legal Class 1          FCV $249,243 Legal Class 4.2
                        LPV $242,753 Legal Class 1          LPV $249,243 Legal Class 4.2
 
2013:              FCV $249,243 Legal Class 1          FCV $249,243 Legal Class 4.2
                        LPV $249,243 Legal Class 1          FCV $249,243 Legal Class 4.2
 
The taxpayer has accepted the settlement offer.

Fiscal Impact & Funding Sources: Not applicable, no funding sources are required. Fiscal impact will be a slight reduction in the tax base.
 
Department's Next Steps (if approved):

Upon approval by the Board, Counsel for the County will sign a stipulation for entry of Judgment that has already been signed by the taxpayer, and will submit a form of Judgment to the Arizona Tax Court disposing of this matter pursuant to the settlement terms.

 

Impact of NOT Approving/Alternatives:
Should the Board not approve the proposed settlement, the County will be subject to additional litigation and associated fees and costs. In addition, the Arizona Tax Court could rule in the taxpayer’s favor, thereby reducing the assessed value of the subject property even further and subjecting the County to paying the Plaintiff’s fees and costs.
 
 
To BOS Staff: Document Disposition/Follow-Up:
Advise County Attorney's Office - Civil Division upon Board's approval.
 

Attachments
No file(s) attached.

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