Consent 1.
Board of Equalization Meeting - 10:00 am
- Meeting Date:
- 07/05/2022
- Title:
- Ratification of SBOE Hearing Officer Decisions - Notice of Proposed Correction Appeal
- Submitted By:
- Tim Mattix, 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:
n/a
TITLE
of PRESENTER:
of PRESENTER:
n/a
Mandated Function?:
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Information
Agenda Item Text:
Ratify the State Board of Equalization (SBOE) Hearing Officer's decisions for Notice of Proposed Correction appeal hearings held on June 28, 2022, as noted in attached exhibit.
Background:
In accordance with the provisions of ARS 42-16102(C), the Cochise County Board of Supervisors approved a contract on June 21, 2022 with the SBOE to schedule hearings and make decisions on petitions filed under various sections of A.R.S. Title 42.
On June 28, 2022, the SBOE, acting as the Cochise County Board of Equalization pursuant to the terms of the contract, held hearings and made decisions in the appeal of the Notice of Proposed Correction by the Bundy WJ Trust for tax years 2020, 2021, and 2022. Pursuant to A.R.S. § 42-16252, the Board of Supervisors acting as the Cochise County Board of Equalization shall ratify the decision no later than 30 days after the petition was filed, or July 7, 2022.
On June 28, 2022, the SBOE, acting as the Cochise County Board of Equalization pursuant to the terms of the contract, held hearings and made decisions in the appeal of the Notice of Proposed Correction by the Bundy WJ Trust for tax years 2020, 2021, and 2022. Pursuant to A.R.S. § 42-16252, the Board of Supervisors acting as the Cochise County Board of Equalization shall ratify the decision no later than 30 days after the petition was filed, or July 7, 2022.
Department's Next Steps (if approved):
Send decision letters to the petitioners, and scan and email a copy to the Treasurer's Office: Cathy Traywick and Maria Pitzlin and cc: board@cochise.az.gov.
Impact of NOT Approving/Alternatives:
By statute, all Petitions for Review of Notice of Proposed Correction must be completed within 30 days of the date the petition was filed with the Clerk of the Board, on behalf of the Board of Equalization. Should the Board fail to do this, Cochise County will be out of compliance.
To BOS Staff: Document Disposition/Follow-Up:
See next steps.