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Regular Board of Supervisors Meeting
Board of Supervisors
Approve the Proposed Settlement of the Small Tax Appeal Normand v. Cochise County
Susana Stark, County Attorney
No A/V Presentation
BOS Signature Required
# of ORIGINALS Submitted for Signature:
NAME of PRESENTER:
Christine J. Roberts
TITLE of PRESENTER:
Civil Deputy County Attorney
Docket Number (If applicable):
Federal or State Mandate
Source of Mandate or Basis for Support?:
Agenda Item Text:
Approve the proposed settlement of the Small Tax Appeal in Normand, Michael E. v. Cochise County, ST2017-000171, now pending in Arizona Tax Court, a division of the Superior Court of and for Maricopa County.
Taxpayer filed a civil action in Arizona Tax Court, seeking a reduction in assessed value for parcel number 102-20-140 for tax year 2017. After inspecting the property, reviewing the taxpayers’ documentation and other market factors/comparables, the Assessor agrees that the parcel’s full cash value and limited property value for tax year 2017 should be lowered. The Assessor’s recommended settlement offer is as follows: For tax year 2017, a reduction in full cash value from $121,495 to $33,097. For tax year 2017, a reduction in limited property value from $121,495 to $33,097. The assessment ratio shall remain at 11%. The legal class shall remain at 4.1. These values apply to the 2018 assessment pursuant to A.R.S. 42-16002 B. Each party would bear their own attorneys’ fees and costs. The taxpayer has accepted the settlement offer.
Fiscal Impact & Funding Sources: Not applicable, no funding sources are required. Fiscal impact will be a reduction in the tax base.
Department's Next Steps (if approved):
Upon approval by the Board, the parties will file the stipulated judgment and stipulation for entry of judgment with the Arizona Tax Court disposing of this matter, pursuant to the settlement terms.
Impact of NOT Approving/Alternatives:
Additional litigation for the County with the risk that the Court may: (1) rule in the taxpayers’ favor; (2) order a larger reduction in the assessed value of the subject property; and (3) order the County to pay the Plaintiffs’ fees and costs.
To BOS Staff: Document Disposition/Follow-Up:
Advise County Attorney's Office - Civil Division upon Board's approval.