AI- 5736
1.
Special/Executive Session Board of Supervisors Mtg-11:00 am
- Meeting Date:
- 03/30/2021
- Title:
- Discussion and possible action regarding proposed settlement of the Tax Appeal in Southwest Gas Corporation v. Arizona Department of Revenue
- Submitted By:
- Susana Stark, County Attorney
- Department:
- County Attorney
Presentation:
No A/V Presentation
Recommendation:
Document Signatures:
# of ORIGINALS
Submitted for Signature:
Submitted for Signature:
NAME
of PRESENTER:
of PRESENTER:
Paul Correa
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:
Discussion and possible action regarding proposed settlement of the tax appeal in Southwest Gas Corporation v. Arizona Department of Revenue, et al., TX2020-001122, now pending in Arizona Tax Court, a division of the Superior Court of and for Maricopa County.
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.
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.
Background:
The Arizona Department of Revenue is responsible for the property assessment on the statewide utility companies (centrally valued properties) such as Southwest Gas. Southwest Gas filed a civil action in Arizona Tax Court, challenging the full cash value for centrally assessed property (natural as distribution facilities), Tax Number 56-641 (“subject property”), located in Cochise County, which was valued by the Arizona Department of Revenue (“ADOR”) for tax year 2021. Plaintiff argued that ADOR’s valuation of was excessive because it exceeded the market value.
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)(4).
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)(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