Consent 6.
Regular Board of Supervisors Meeting
County Attorney
- Meeting Date:
- 05/07/2013
- Title:
- Approve Proposed Settlement of a Tax Appeal
- Submitted By:
- Annette Weems, County Attorney
- Department:
- County Attorney
Presentation:
No A/V Presentation
Recommendation:
Approve
Document Signatures:
BOS Signature NOT Required
# of ORIGINALS
Submitted for Signature:
Submitted for Signature:
0
NAME
of PRESENTER:
of PRESENTER:
N/A
TITLE
of PRESENTER:
of PRESENTER:
N/A
Docket Number (If applicable):
Mandated Function?:
Not Mandated
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Information
Agenda Item Text:
Approve the proposed settlement of the Tax Appeal in Title Security of Arizona Trust 963 v. Cochise County, ST2012-000706, concerning 66 parcels of vacant land (unimproved lots at Red Hawk II subdivision, also known as Red Hawk at J6 Ranch) now pending in Arizona Tax Court, a division of the Superior Court of and for Maricopa County.
Background:
Taxpayer filed a civil action in Arizona Tax Court asking that 66 lots be returned to Agricultural Status for tax year 2013. They had been removed during 2012 from Agricultural Status when an amended sub-division report was filed with the State Land Department asking that they be released for sale. After discussion with the Assessor, the owner filed yet another re-amended sub-division report removing these 66 parcels from the list of those released for sale. After that newly re-amended sub-division report was filed with the State Land Department, the Assessor offered to reinstate Agricultural Status for tax year 2013 as a Settlement Offer. The taxpayer 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.
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:
Additional litigation for the County, with the risk that the Arizona Tax Court would rule in the taxpayer’s favor, reducing the assessed value of the subject property and subjecting the County to paying the Plaintiff’s fees and expenses.
To BOS Staff: Document Disposition/Follow-Up:
Advise County Attorney's Office - Civil Division upon Board's approval.
Attachments
No file(s) attached.