Consent 7.
Regular Board of Supervisors Meeting
County Attorney
- Meeting Date:
- 09/13/2011
- 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:
David Fifer
TITLE
of PRESENTER:
of PRESENTER:
Civil Deputy County Attorney
Docket Number (If applicable):
Mandated Function?:
Not Mandated
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Agenda Item Text:
Approve the proposed settlement of the tax appeal in Daniel L. Offutt v. Cochise County, Tax Case No. ST2011-000084 (Assessor parcel No. 103-72-050), now pending in Arizona Tax Court, a division of the Superior Court of and for Maricopa County, as recommended by the County Attorney's Office and the Assessor.
Background:
Taxpayer timely filed a Civil Tax Appeal requesting a change in legal classification (from Commercial to residential) and a reduction in valuation (from $92,537 to $23,000). After reviewing documentation and conducting a site inspection, the Assessor recommended a settlement offer which grants the change in classification and reduces the full cash value to $32,500. The taxpayer has accepted the settlement offer and has signed a stipulation and a proposed form of Judgment. As part of the settlement, each side bears their own fees and expenses.
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.