Regular Board of Supervisors Meeting

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Consent 4.

County Attorney

Meeting Date:	12/01/2020
Approve the Proposed Settlement of the Small Tax Appeal in Bayshore, Inc. vs. Cochise County ST2019-000168
Submitted By:	Susana Stark, County Attorney
Department:	County Attorney
Presentation:	No A/V Presentation	Recommendation:	Approve
Document Signatures:	BOS Signature Required	# of ORIGINALS Submitted for Signature:	1
NAME of PRESENTER:	Sara L. Dent	TITLE of PRESENTER:	Civil Deputy County Attorney
Docket Number (If applicable):
Mandated Function?:	Federal or State Mandate	Source of Mandate or Basis for Support?:

Information

Agenda Item Text:

Approve the proposed settlement of the Small Tax Appeal in Bayshore, Inc. v. Cochise County, 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 107-78-050A for tax year 2020.
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 2020 should be lowered.

The Assessor’s recommended settlement offer is as follows:
For tax year 2020, a reduction in full cash value from $1,122,947 to $448,556 (Land value = $209,796, Building $238,760). For tax year 2020, a reduction in limited property value from $1,122,947 to $448,556. The assessment ratio shall remain at 18%. The legal class shall be 0112 Commercial. Assessor shall recalculate the 2020 taxes on the subject property based upon full cash 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.

Attachments
Stipulation for Entry of Judgement
Stipulated Judgement