Action .
Board of Equalization Meeting
- Meeting Date:
- 02/28/2011
- Title:
- Petition For Review of Taxpayer Notice of Claim (Norris)
- Submitted By:
- Gussie Motter, Board of Supervisors
- Department:
- Board of Supervisors
Presentation:
No A/V Presentation
Recommendation:
Document Signatures:
# of ORIGINALS
Submitted for Signature:
Submitted for Signature:
NAME
of PRESENTER:
of PRESENTER:
Phil Leiendecker
TITLE
of PRESENTER:
of PRESENTER:
Assessor
Mandated Function?:
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Agenda Item Text:
Uphold or Amend the Assessor's decision in the Taxpayer Notice of Claim for parcel 105-14-257 (Morris).
Background:
The taxpayer, Edwin Morris, claims that he was incorrectly charged a commercial rate for his property for the 2009 and 2010 tax years.
The Assessor disputed Mr. Morris's claim citing ARS 42-12054 which precludes the Assessor from reclassifying property after the rolls have closed with the exception of an owner occupied parcel. The subject property is not owner occupied. The Current use will be reflected in the 2012 assesment.
The Assessor disputed Mr. Morris's claim citing ARS 42-12054 which precludes the Assessor from reclassifying property after the rolls have closed with the exception of an owner occupied parcel. The subject property is not owner occupied. The Current use will be reflected in the 2012 assesment.
Department's Next Steps (if approved):
If the Assessor's decision is amended, the Treasurer will send the property owner a refund. If the Assessor's decision is upheld, the property will be reclassified in the next assessment.
Impact of NOT Approving/Alternatives:
See above
To BOS Staff: Document Disposition/Follow-Up:
Send Mr. Morris a letter regarding the outcome of the hearing.