Action 13.
Regular Board of Supervisors Meeting
County Assessor
- Meeting Date:
- 10/25/2011
- Title:
- Taxpayer Notice of Claim
- 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 Leoiendecker
TITLE
of PRESENTER:
of PRESENTER:
County 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 Chasm Investments, LLC parcel numbers 104-04-008 J, K, L, M and N.
Background:
Mr. John Truitt, President and owner of Chasm Investments, filed a Taxpayer Notice of Claim for parcel numbers 104-04-008 J, K, L, M, & N for tax years 2008, 2009 and 2010, claiming that the property had been incorrectly valued. The Assessor's Office argued that a Notice of Claim, which implies an error, cannot be used in this case as ARS 42-16251 precludes the Assessor from making changes through the Notice of Claim process involving the excercise of discretion, opinion, or judgement. The application of a single unit of value to contiguous parcels is discretionary and failure to do so by the Assessor does not constitute an error.
Department's Next Steps (if approved):
Send the Appellant a results letter
Impact of NOT Approving/Alternatives:
The Board must rule one way or the other.
To BOS Staff: Document Disposition/Follow-Up:
If the decision is amended, the Treasurer must receive a results letter as well.