AI- 5049
Special / Executive Session Board of Supervisors Meeting
- Meeting Date:
- 02/25/2020
- Title:
- Proposed settlement of the tax appeal in CenturyLink Corporation v. Arizona Department of Revenue
- Submitted By:
- Kim Lemons, 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:
Christine J. Roberts
TITLE
of PRESENTER:
of PRESENTER:
Civil Deputy County Attorney
Mandated Function?:
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Information
Agenda Item Text:
Board of Supervisors
Pursuant to A.R.S. § 38-431.03(A)(3) and (4), the Board may go into executive session for legal advice with the attorney of the public body and to consider its position and instruct its attorneys regarding the public body's position in pending litigation.
Discussion and possible action regarding proposed settlement of the tax appeal in CenturyLink Corporation v. Arizona Department of Revenue, et al., TX2019-001726, now pending in Arizona Tax Court, a division of the Superior Court of and for Maricopa County.
Discussion and possible action regarding proposed settlement of the tax appeal in CenturyLink Corporation v. Arizona Department of Revenue, et al., TX2019-001726, now pending in Arizona Tax Court, a division of the Superior Court of and for Maricopa County.
Background:
Plaintiff CenturyLink Corporation filed a civil action in Arizona Tax Court, challenging the full cash value for centrally assessed property (communication transmission facilities), Tax Number 56-729 (“subject property”), located in Cochise County, which was valued by the Arizona Department of Revenue (“ADOR”) for tax year 2020. Plaintiff argued that ADOR’s valuation was excessive because it exceeded the market value and failed to recognize sufficient obsolescence.
As authorized by the Board of Supervisors on December 3, 2019, the Arizona Attorney General’s Office (“AG”) is representing Cochise County in this matter and has provided a proposed settlement for the Board’s consideration.
Because the agenda item involves discussion of litigation and possible settlement, the Cochise County Attorney’s Office will recommend that the Board go into executive session for this item, pursuant to A.R.S. § 38-431.03(A)(3) and (4).
As authorized by the Board of Supervisors on December 3, 2019, the Arizona Attorney General’s Office (“AG”) is representing Cochise County in this matter and has provided a proposed settlement for the Board’s consideration.
Because the agenda item involves discussion of litigation and possible settlement, the Cochise County Attorney’s Office will recommend that the Board go into executive session for this item, pursuant to A.R.S. § 38-431.03(A)(3) and (4).
Department's Next Steps (if approved):
Direction from the Board regarding the proposed settlement.
Impact of NOT Approving/Alternatives:
n/a
To BOS Staff: Document Disposition/Follow-Up:
n/a