Consent 3.
Regular Board of Supervisors Meeting
County Attorney
- Meeting Date:
- 11/16/2021
- Title:
- Approve the Proposed Settlement in Small Tax Appeal Sun View, LLC vs. Cochise County
- Submitted By:
- Susana Stark, 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:
1
NAME
of PRESENTER:
of PRESENTER:
Paul Correa
TITLE
of PRESENTER:
of PRESENTER:
Civil Deputy County Attorney
Docket Number (If applicable):
Mandated Function?:
Federal or State Mandate
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Information
Agenda Item Text:
Approve the proposed settlement of the Small Tax Appeal in Sun View, LLC v. Cochise County, ST2021-000012, now pending in Arizona Tax Court, a division of the Superior Court of and for Maricopa County.
Background:
Taxpayer filed a civil action in Arizona Tax Court, seeking a reduction in assessed value for parcel number 123-18-069-03 for tax year 2021. After inspecting the property, reviewing the taxpayers’ documentation and other market factors/comparables, the Assessor agrees that the parcel’s full cash value and limited property value for tax year 2021 should be lowered. The Assessor’s recommended settlement offer is as follows:
• For tax year 2021, a reduction in full cash value from $159,474 to $53,000.
• For tax year 2021, a reduction in limited property value from $159,474 to $52,789.
Assessor shall recalculate the 2021 and 2022 taxes on the subject property based upon full cash value and limited property value as stated above.
Each party would bear their own attorneys’ fees and costs.
The taxpayer has accepted the settlement offer.
• For tax year 2021, a reduction in full cash value from $159,474 to $53,000.
• For tax year 2021, a reduction in limited property value from $159,474 to $52,789.
Assessor shall recalculate the 2021 and 2022 taxes on the subject property based upon full cash value and limited property value as stated above.
Each party would bear their own attorneys’ fees and costs.
The taxpayer has accepted the settlement offer.
Department's Next Steps (if approved):
Upon approval by the Board, the parties will file the stipulated judgment and stipulation for entry of judgment with the Arizona Tax Court disposing of this matter, pursuant to the settlement terms.
Impact of NOT Approving/Alternatives:
Additional litigation for the County with the risk that the Court may: (1) rule in the taxpayers’ favor; (2) order a larger reduction in the assessed value of the subject property; and (3) order the County to pay the Plaintiffs’ fees and costs.
To BOS Staff: Document Disposition/Follow-Up:
Advise County Attorney's Office - Civil Division upon Board's approval.