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PROPERTY TAX APPEALS

PROPERTY TAX APPEALS

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PROPERTY TAX APPEALS

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  1. PROPERTY TAXAPPEALS SUPERIOR COURT OF ARIZONA June 16, 2010 COMMISSIONER RICK NOTHWEHR

  2. Transferred Cases Transferred Cases Mohave: 9 Pima: 22 Mostly because no answer was filed with the trial division.

  3. Setting for Trial Setting for Trial • Trial should be 30 to 45 days from notice • Set at 30 minute intervals • Significant number of cases settle

  4. Prior to Trial Prior to Trial • Court should have copy of Complaint • Assessor normally prepares / delivers a case summary in advance of hearing

  5. Day of Trial • Review for parcel – property • Review for Tax Year (sets FMV date) • FMV is January 1 of preceding year

  6. Hearing: 4 parts Introductions Review Documents Testimony Ruling

  7. Introduction • Plaintiff’s Burden • Not just that Assessor is inaccurate • Must prove an accurate value • Relaxed Rules of Evidence • Witnesses are Sworn

  8. Documents • Documents accepted without foundation • Key is weight / relevance to case • Not marked as exhibits

  9. DECEDENTS’ ESTATESFormal Probate Testimony • Plaintiff • Defendant • Plaintiff asks Questions of Assessor • Plaintiff’s Rebuttal

  10. Ruling • Parcel Number • Tax Year Please view video “Tax Law Video 1” from the Materials site.

  11. Video • Discussion of Tax Year • Date for Valuation Please view video “Tax Law Video 2” from the Materials site.

  12. Video • Plaintiff’s Case Please view video “Tax Law Video 3” from the Materials site.

  13. Video Please view video “Tax Law Video 4” from the materials site.

  14. Video • Defendant’s Case Please view video “Tax Law Video 5” from the Materials site.

  15. Video • Defendant’s opportunity to ask Questions • Defendant’s rebuttal Please view video “Tax Law Video 6” from the Materials site.

  16. Questions?

  17. Video • Time Adjustment Testimony Please view video “Tax Law Video 7” from the Materials site.