Action 12.
Regular Board of Supervisors Meeting
County Attorney
- Meeting Date:
- 10/22/2013
- Title:
- Abatement of taxes and interest on account number 07002701 (Fascanella)
- Submitted By:
- Elda Orduno, County Attorney
- Department:
- County Attorney
Presentation:
PowerPoint
Recommendation:
Approve
Document Signatures:
BOS Signature NOT Required
# of ORIGINALS
Submitted for Signature:
Submitted for Signature:
0
NAME
of PRESENTER:
of PRESENTER:
Britt W. Hanson
TITLE
of PRESENTER:
of PRESENTER:
Chief Civil Deputy County Attorney
Mandated Function?:
Federal or State Mandate
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Docket Number (If applicable):
Information
Agenda Item Text:
Abate the personal property taxes and interest owed by taxpayer Richard Fascanella for 2008, 2009, and 2010 on account number 07002701, which total $7,718.48, pursuant to A.R.S. 42-18124.
Background:
On September 24, 2013, the County Board of Equalization determined that it did not have jurisdiction to consider a Petition for Review filed by taxpayer Richard Fascanella because the Petition was not timely filed pursuant to A.R.S. 42-16254(F). Therefore, the Board took no further action on the Petition.
The Board of Supervisors is now considering whether to compromise the 2008, 2009, and 2010 taxes and interest owed on the taxpayer's property pursuant to A.R.S. 42-18124. The property consists of unimproved residential modular units. The taxes and interest owed as of October 2013 are as follows:
2008: $1,758.62 tax amount + $1,336.55 interest = $3,095.17 2008 Total
2009: $1,715.26 tax amount + $1,029.15 interest = $2,744.41 2009 Total
2010: $1,305.48 tax amount + $547.42 interest = $1,878.90 2010 Total
Total owed for 2008 through 2010 = $7,718.48
A.R.S. 42-18124(A) provides as follows:
"If it appears to the board of supervisors that any property is not worth the amount of taxes, interest, costs and penalties due or that the tax lien on the property would not sell for that amount, the board may compromise the taxes, interest and penalties with the owner or with the holder of a certificate of purchase that was issued pursuant to § 42-18118."
Ariz. Rev. Stat. Ann. § 42-18124
Based on this statute, the Board is empowered to abate taxes and interest if it finds that the property is not worth the amount owed.
As for the evidence of the value of the property, in 2011 the Assessor determined that the units had no value. Photos of the units are attached to this agenda item.
Should the Board choose to abate the taxes and interest, the Treasurer has indicated that the process can be easily accomplished by the Treasurer's office.
The Board of Supervisors is now considering whether to compromise the 2008, 2009, and 2010 taxes and interest owed on the taxpayer's property pursuant to A.R.S. 42-18124. The property consists of unimproved residential modular units. The taxes and interest owed as of October 2013 are as follows:
2008: $1,758.62 tax amount + $1,336.55 interest = $3,095.17 2008 Total
2009: $1,715.26 tax amount + $1,029.15 interest = $2,744.41 2009 Total
2010: $1,305.48 tax amount + $547.42 interest = $1,878.90 2010 Total
Total owed for 2008 through 2010 = $7,718.48
A.R.S. 42-18124(A) provides as follows:
"If it appears to the board of supervisors that any property is not worth the amount of taxes, interest, costs and penalties due or that the tax lien on the property would not sell for that amount, the board may compromise the taxes, interest and penalties with the owner or with the holder of a certificate of purchase that was issued pursuant to § 42-18118."
Ariz. Rev. Stat. Ann. § 42-18124
Based on this statute, the Board is empowered to abate taxes and interest if it finds that the property is not worth the amount owed.
As for the evidence of the value of the property, in 2011 the Assessor determined that the units had no value. Photos of the units are attached to this agenda item.
Should the Board choose to abate the taxes and interest, the Treasurer has indicated that the process can be easily accomplished by the Treasurer's office.
Department's Next Steps (if approved):
If the Board abates the taxes, in whole or in part, the Treasurer's Office will need to change its tax rolls to reflect the abatement and notify the taxpayer.
Impact of NOT Approving/Alternatives:
Mr. Fascanella will continue to owe back taxes and interest on this property.
To BOS Staff: Document Disposition/Follow-Up:
None.
Budget Information
Information about available funds
Budgeted:
Funds Available:
Adjustment:
Amount Available:
Unbudgeted:
Funds NOT Available:
Amendment:
Account Code(s) for Available Funds
- 1: