Skip to main content

AgendaQuick™

View Agenda Item

Back to View Meetings Back to Agenda
Previous Item Next Item
Consent   4.
Regular Board of Supervisors Meeting
County Attorney
Meeting Date:
05/10/2016
Approve Proposed Settlement of a Tax Appeal
Submitted By:
Rebecca Deatherage, County Attorney
Department:
County Attorney
Presentation:
No A/V Presentation
Recommendation:
Approve
Document Signatures:
BOS Signature NOT Required
# of ORIGINALS
Submitted for Signature:
0
NAME
of PRESENTER:
n/a
TITLE
of PRESENTER:
n/a
Docket Number (If applicable):
Mandated Function?:
Not Mandated
Source of Mandate
or Basis for Support?:

Information

Agenda Item Text:

Approve the proposed tax appeal settlement in Klump v. Cochise County, ST2015-000597, now pending in the Arizona Tax Court, a division of the Superior Court of Arizona in Maricopa County.

Background:

Taxpayer filed a civil action in Arizona Tax Court, seeking a reduction in assessed value of non-residential real properties, identified as assessor parcel number 406-17-002, 406-17-003, 406-17-004, 406-21-001, 406-21-002, 406-21-003, 406-21-005A, 406-21-018, 406-21-019, 406-21-020, 406-21-021, 406-21-022, 406-21-028, 406-21-031, 410-01-034, 410-01-035, 410-01-036, 410-01-037, 410-01-038, 410-01-039, 410-01-040, 410-01-041, 410-01-042, 410-01-043, 410-01-044, 410-01-045, 410-01-046, 410-01-047, 410-01-062, 410-01-066, 410-01-067, 410-01-069, 410-01-070, 411-15-003, with a property addresses in Cochise County, Arizona, for tax year 2015.
After inspecting the properties, reviewing the taxpayer’s documentation and other market factors/comparables, the Assessor agrees that the property valuation should be adjusted for tax year 2016. The Assessor recommended a settlement offer that adjusts the full cash value and limited property value as follows:
 
2016 TAX YEAR                  FROM                              TO
  1. 406-17-002:                      FCV $35,686.00               FCV $500.00
                                                  LPV $35,686.00               LPV $497.00
  1. 406-17-003                       FCV $82,973.00               FCV $1,680.00
                                                  LPV $82,973.00                LPV $1,670.00
  1. 406-17-004                       FCV $77,860.00               FCV $1,470.00
                                                  LPV $77,860.00                LPV $1,461.00
  1. 406-21-001                       FCV $87,164.00               FCV $2,310.00
                                                  LPV $87,164.00                LPV $2,296.00
  1. 406-21-002:                      FCV $147,854.00             FCV $28,630.00
                                                  LPV $147,139.00              LPV $28,456.00
  1. 406-21-003                       FCV $231,342.00             FCV $91,937.00
                                                  LPV $231,342.00              LPV $91,520.00
  1. 406-21-005A                    FCV $36,120.00               FCV $1,050.00
                                                  LPV $36,120.00                LPV $1,044.00
  1. 406-21-018                       FCV $12,578.00               FCV $500.00
                                                  LPV $12,578.00                LPV $497.00
  1. 406-21-019:                      FCV $12,569          .00               FCV $500.00
                                                  LPV $12,569          .00               LPV $497.00
  1. 406-21-020                       FCV $12,557.00               FCV $500.00
                                                  LPV $12,557.00                LPV $497.00
  1. 406-21-021                       FCV $12,541.00               FCV $500.00
                                                  LPV $12,541.00                LPV $497.00
  1. 406-21-022                       FCV $12,529.00               FCV $500.00
                                                  LPV $12,529.00                LPV $497.00
  1. 406-21-028:                      FCV $12,025.00               FCV $500.00
                                                  LPV $12,025.00                LPV $497.00
  1. 406-21-031                       FCV $7,234.00                 FCV $500.00
                                                  LPV $7,234.00                 LPV $497.00
  1. 410-01-034                       FCV $8,719.00                 FCV $500.00
                                                  LPV $8,719.00                 LPV $497.00
  1. 410-01-035                       FCV $8,719.00                 FCV $500.00
                                                  LPV $8,719.00                 LPV $497.00
  1. 410-01-036:                      FCV $8,721.00                 FCV $500.00
                                                  LPV $8,721.00                 LPV $497.00
  1. 410-01-037                       FCV $34,308.00               FCV $500.00
                                                  LPV $34,308.00                LPV $497.00
  1. 410-01-038                       FCV $8,728.00                 FCV $500.00
                                                  LPV $8,728.00                 LPV $497.00
  1. 410-01-039                       FCV $8,725.00                 FCV $500.00
                                                  LPV $8,725.00                 LPV $497.00
  1. 410-01-040:                      FCV $8,723.00                 FCV $500.00
                                                  LPV $8,723.00                 LPV $497.00
  1. 410-01-041                       FCV $8,726.00                 FCV $500.00
                                                  LPV $8,726.00                 LPV $497.00
  1. 410-01-042                       FCV $8,728.00                 FCV $500.00
                                                  LPV $8,728.00                 LPV $497.00
  1. 410-01-043                       FCV $8,725.00                 FCV $500.00
                                                  LPV $8,725.00                 LPV $497.00
  1. 410-01-044:                      FCV $8,721.00                 FCV $500.00
                                                  LPV $8,721.00                 LPV $497.00
  1. 410-01-045                       FCV $8,719.00                 FCV $500.00
                                                  LPV $8,719.00                 LPV $497.00
  1. 410-01-046                       FCV $8,712.00                 FCV $500.00
                                                  LPV $8,712.00                 LPV $497.00
  1. 410-01-047                       FCV $8,714.00                 FCV $500.00
                                                  LPV $8,714.00                 LPV $497.00
  1. 410-01-062                       FCV $8,710.00                 FCV $500.00
                                                  LPV $8,710.00                 LPV $497.00
  1. 410-01-066                       FCV $8,716.00                 FCV $500.00
                                                  LPV $8,716.00                 LPV $497.00
  1. 410-01-067                       FCV $8,710.00                 FCV $500.00
                                                  LPV $8,710.00                 LPV $497.00
  1. 410-01-069                       FCV $8,714.00                 FCV $500.00
                                                  LPV $8,714.00                 LPV $497.00
  1. 410-01-070                       FCV $8,716.00                 FCV $500.00
                                                  LPV $8,716.00                 LPV $497.00
  1. 411-15-003                       FCV $25,384.00               FCV $1,660.00
                                                  LPV $25,384.00                LPV $1,650.00
 
 
 
The taxpayer accepted the settlement offer.

Fiscal Impact & Funding Sources: Not applicable, no funding sources are required. Fiscal impact will be a 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:

Should the Board not approve the proposed settlement, the County will be subject to additional litigation and associated fees and costs. In addition, the Arizona Tax Court could rule in the taxpayer’s favor, thereby reducing the assessed value of the subject property even further and subjecting the County to paying the Plaintiff’s fees and costs.
 

To BOS Staff: Document Disposition/Follow-Up:

Advise County Attorney's Office - Civil Division upon Board's approval.

Attachments

No file(s) attached.