Consent 6.
Regular Board of Supervisors Meeting
County Attorney
- Meeting Date:
- 11/01/2016
- Title:
- Authorize the Arizona Attorney General's Office to represent Cochise County in 2017 and 2018 tax appeal cases
- Submitted By:
- Sue Blanchard, 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:
N/A
TITLE
of PRESENTER:
of PRESENTER:
N/A
Docket Number (If applicable):
Mandated Function?:
Not Mandated
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Information
Agenda Item Text:
Authorize the Arizona Attorney General's Office to represent Cochise County in all tax appeal litigation of centrally assessed property for tax years 2017 and 2018, including, but not be limited to cases filed by SolarCity Corp.
Background:
Recommendation: It is recommended that the Board authorize the Arizona Attorney General's Office to represent the County in all centrally assessed property appeals for the 2017 and 2018 tax years. Background (Brief): Arizona Department of Revenue and individual Counties, where centrally assessed property is located, have been named as Defendants in an appeal filed in the Arizona Tax Court. This is a yearly event and each County named in these suits may choose to authorize the Arizona Attorney General's Office to represent the County in these tax litigations. This procedure has been followed in past years and the County maintains the right to approve/disapprove any proposed settlement. The Arizona Attorney General's Office will also be responsible for any court ordered award of attorney's fees in these cases thereby reducing the exposure of the County in the event of an adverse judgment. Fiscal Impact & Funding Sources: Not applicable, no funding sources are required. Fiscal impact may be a slight reduction in the tax base if the taxpayer(s) win their appeal(s).
Department's Next Steps (if approved):
Next Steps/Action Items/Follow-up: Upon approval by the Board, Counsel for the County will write a letter to the Arizona Attorney General's Office authorizing them to defend the County on tax appeals of centrally assessed property, reserving the right to approve/disapprove of any proposed settlement.
Impact of NOT Approving/Alternatives:
Impact of Not Approving: Additional litigation for the County, with the risk that if the Arizona Tax Court would rule in the taxpayer's favor, there would be a reduction of the tax base and the County might be subject 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.