Action 1.
Board of Equalization Meeting
- Meeting Date:
- 04/12/2011
- Title:
- Petition for Review of Taxpayer Notice of Claim - Parcel number 407-14-004 A, Owens
- 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 for Taxpayer Notice of Claim for parcel number 407-14-004 A (Owens).
Background:
Property owner, Edward Owens, filed a Taxpayer Notice of Claim for parcel 407-14-004 A, stating that Fair Market Value was incorrect and referenced ARS 28-7091.
The Assessor disputed the Claim of Error, pointing out that the Statute in the owner's Basis for Claim concerns condemnation and eminent domain. The Assessor is governed by Title 42 of the ARS. ARS 42-16251 precludes the Assessor from making changes to assessment through the Claims process that requires the excercise of discretion, opinion, or judgement. Opinion of Value can only be changed through the appeal process.
Mr. Owens then filed a Petition of Review for Taxpayer Notice of Claim which brought the Notice of Claim to the Board of Equalization for determination.
The Assessor disputed the Claim of Error, pointing out that the Statute in the owner's Basis for Claim concerns condemnation and eminent domain. The Assessor is governed by Title 42 of the ARS. ARS 42-16251 precludes the Assessor from making changes to assessment through the Claims process that requires the excercise of discretion, opinion, or judgement. Opinion of Value can only be changed through the appeal process.
Mr. Owens then filed a Petition of Review for Taxpayer Notice of Claim which brought the Notice of Claim to the Board of Equalization for determination.
Department's Next Steps (if approved):
Assessor's values willl be upheld or amended and the property owner may file an appeal for Notice of Value for the coming year.
Impact of NOT Approving/Alternatives:
The BOE's decision will go to the Property Owner, the Assessor and the Treasurer. The Treasurer will issue a check for a refund if necessary.
To BOS Staff: Document Disposition/Follow-Up:
After the meeting, send a letter to the property owner outlining the BOE's decision. Copy to the Assessor.