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MARICOPA COUNTY ASSESSOR. LITIGATION DIVISION February 27, 2013. Litigation Division. Small Claims Tax (ST) Tax Court (TX) Civil (CV) (property tax related) All property types: Residential , Commercial, Land, Personal Property and IPRs. Personnel.
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MARICOPA COUNTY ASSESSOR LITIGATION DIVISION February 27, 2013
Litigation Division • Small Claims Tax (ST) • Tax Court (TX) • Civil (CV) (property tax related) • All property types: • Residential, Commercial, Land, Personal Property and IPRs
Personnel • Norman (Ned) Chappell, MAI – Chief Litigation Appraiser • 3 Litigation Consultants – Review TX cases • 4 Appraisers – Review ST cases • Appraisers review plaintiff data, conduct a cost, market sales and/or market income analysis, and evaluate every litigation case for settlement or trial
Personnel • Stephanie Wolfe – Paralegal / Support Staff Supervisor • 5 Support Staff • Responsibilities: Data/case entry and tracking, opening and closing files, processing TASRs and court judgments. • TASR and Judgment turnaround time: • 24 hours in most cases.
Litigation Review Process • ST Cases • Appraiser reviews case and Plaintiff data; • Appraiser contacts plaintiff seeking additional data; • Appraiser conducts cost, sales comparison and/or market income analysis; • Appraiser forwards a settlement recommendation to Plaintiff or prepares evidence packet for trial.
ST Disclosure Requirement • A.R.S. § 12-172: Small Claims Value Limit Increase to $2,000,000 • If the case is based on the income approach to value, the taxpayer shall comply with section 42-16052 no later than ten business days before the hearing. • If you are appealing the value of an income producing property, you must provide the income data to the Assessor ten (10) or more business days before the trial/hearing.
ST Disclosure Requirement • A.R.S. § 42-16052 • The owner or agent shall provide income and expense data relating to the property for the three most recent consecutive fiscal years ending on or before September 30 of the previous year. • The owner, an officer of a corporation, a general partner or designated agent shall file a sworn affidavit under penalty of perjury that the information is true and correct to the best of their knowledge.
ST Disclosure Requirement • If you do not disclose the property income data, the Appraiser will inform the court that you have not submitted income data. • The Appraiser will prepare a market income analysis and present that analysis to the court as evidence of the property value.
Litigation Review Process • TX Cases • Upon receipt of Plaintiff disclosure documents, assign case to an Appraiser. • Within 20 business days from the date Appraiser is assigned the case, the Appraiser reviews data and responds to County Attorney. • This is a change from last year’s 10 business day review due to a reduction in staff.
Twenty (20) Business Day Review • Within 20 business days after assignment of a TX case to an Appraiser, the Appraiser will respond to the County Attorney. • The Appraiser will either: • Recommend settlement; or • Ask the County Attorney to obtain additional information from the plaintiff; and/or • Inform the County Attorney that they need additional time to review the plaintiff’s documentation and provide a date when the attorney may expect a response from the appraiser.
Helpful Hints • If the subject was appraised in the past 5 years, please provide all the appraisals. • Income Properties: Provide rent rolls, income and expense info/profit and loss statements, and leases for last 3 years. • Sales Comparison: Provide sales that are comparable to the subject property – not just the subject sale data. • Please – Send us more than just the appeal packet that you submitted to the Assessor and/or SBOE.
