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Consent   2.
Regular Board of Supervisors Meeting
Board of Supervisors
Meeting Date:
02/27/2024
Title:
Board of Equalization IGA
Submitted By:
Lara Loewenheim, Board of Supervisors
Department:
Board of Supervisors
Presentation:
No A/V Presentation
Recommendation:
Approve
Document Signatures:
BOS Signature Required
# of ORIGINALS
Submitted for Signature:
2
NAME
of PRESENTER:
Lara Loewenheim
TITLE
of PRESENTER:
Deputy Clerk of the Board
Mandated Function?:
Federal or State Mandate
Source of Mandate
or Basis for Support?:
42-16101
Docket Number (If applicable):

Information

Agenda Item Text:

Approve Intergovernmental Agreement (IGA) with the Arizona State Board of Equalization for property tax reviews and appeals, effective February 28, 2024 through February 27, 2025.

Background:

In accordance with the provisions of ARS 42-16102(c) the Cochise County Board of Supervisors may contract with the State Board of Equalization to review and hold hearings and make decisions on petitions filed under section 42-16105.  The IGA also allows for the State Board of Equalization to hold hearings and make decisions on petitions filed under sections 42-15105, 42-16105, 16-252, 16-254 and 42-19052.

Pursuant to the terms of the IGA, the State Board of Equalization will have the authorities designated to the County Board of Equalization by state statute.

Department's Next Steps (if approved):

Send fully executed IGA to Mr. George R. Shook, Interim Chairman, Arizona State Board of Equalization.

Impact of NOT Approving/Alternatives:

The County will not be in compliance with ARS 42-16101.

To BOS Staff: Document Disposition/Follow-Up:

Mail one original to

George R. Shook
Interim Chairman
Arizona State Board of Equalization
100 North 15th Avenue, Suite 130
Phoenix, AZ 85007

Scan and file in the Board office.

Fiscal Impact

Attachments