Consent 2.
Regular Board of Supervisors Meeting
County Attorney
- Meeting Date:
- 02/15/2011
- Title:
- Approve proposed settlement of Tax Appeal ST2010-000388
- Submitted By:
- Annette Weems, 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:
0
NAME
of PRESENTER:
of PRESENTER:
David Fifer
TITLE
of PRESENTER:
of PRESENTER:
Civil Deputy County Attorney
Mandated Function?:
Not Mandated
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Docket Number (If applicable):
Agenda Item Text:
Approve the proposed settlement of the tax appeal in Randy Robichaud, Robichaud Family Trust v. Cochise County, Tax Case No. ST2010-000388 (Assessor parcel no. 123-20-035A), now pending in the Arizona Tax Court, a division of the Superior Court of and for Maricopa County.
Background:
Taxpayer timely filed a civil action in Arizona Tax Court asking for a reduction in assessed value from $42,001 to $20,000. After conducting a physical inspection and reviewing the taxpayer’s documentation the Assessor agrees that the property was slightly overvalued and so recommended a settlement offer that lowered the value to $30,500. The taxpayer accepted the settlement offer.
Fiscal Impact & Funding Sources: Not applicable, no funding sources are required. Fiscal impact will be a slight reduction in the tax base.
Fiscal Impact & Funding Sources: Not applicable, no funding sources are required. Fiscal impact will be a slight reduction in the tax base.
Department's Next Steps (if approved):
Upon approval by the Board, Counsel for the County will sign a stipulation for entry of Judgment that has already been signed by the taxpayer, and will submit a form of Judgment to 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 Arizona Tax Court would rule in the taxpayer’s favor, reducing the assessed value of the subject property and subjecting the County to paying the Plaintiff’s fees and expenses.
To BOS Staff: Document Disposition/Follow-Up:
Advise County Attorney's Office, Civil Division, upon Board's approval.
Fiscal Impact
- Fiscal Year:
- One-time Fixed Costs? ($$$):
- Ongoing Costs? ($$$):
- County Match Required? ($$$):
- A-87 Overhead Amt? (Co. Cost Allocation $$$):
- Source of Funding?:
Fiscal Impact & Funding Sources (if known):
N/A
Attachments
No file(s) attached.