property tax appeals

17
PROPERTY TAX APPEALS SUPERIOR COURT OF ARIZONA June 16, 2010 COMMISSIONER RICK NOTHWEHR

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PROPERTY TAX APPEALS. SUPERIOR COURT OF ARIZONA June 16, 2010 COMMISSIONER RICK NOTHWEHR. Transferred Cases. Transferred Cases. Mohave: 9 Pima: 22 Mostly because no answer was filed with the trial division. Setting for Trial. Setting for Trial. - PowerPoint PPT Presentation

TRANSCRIPT

Page 1: PROPERTY TAX APPEALS

PROPERTY TAXAPPEALS

SUPERIOR COURT OF ARIZONA

June 16, 2010

COMMISSIONER RICK NOTHWEHR

Page 2: PROPERTY TAX APPEALS

Transferred Cases

Mohave: 9

Pima: 22

Mostly because no answer was filed with the trial division.

Transferred Cases

Page 3: PROPERTY TAX APPEALS

Setting for Trial

Trial should be 30 to 45 days from notice

Set at 30 minute intervals

Significant number of cases settle

Setting for Trial

Page 4: PROPERTY TAX APPEALS

Prior to Trial

Court should have copy of Complaint

Assessor normally prepares / delivers a case summary in advance of hearing

Prior to Trial

Page 5: PROPERTY TAX APPEALS

Review for parcel – property

Review for Tax Year (sets FMV date)

FMV is January 1 of preceding year

Day of Trial

Page 6: PROPERTY TAX APPEALS

Hearing: 4 parts

Introductions

Review Documents

Testimony

Ruling

Page 7: PROPERTY TAX APPEALS

Plaintiff’s Burden Not just that Assessor is inaccurate Must prove an accurate value

Relaxed Rules of Evidence

Witnesses are Sworn

Introduction

Page 8: PROPERTY TAX APPEALS

Documents accepted without foundation

Key is weight / relevance to case

Not marked as exhibits

Documents

Page 9: PROPERTY TAX APPEALS

DECEDENTS’ ESTATESFormal Probate

Plaintiff

Defendant

Plaintiff asks Questions of Assessor

Plaintiff’s Rebuttal

Testimony

Page 10: PROPERTY TAX APPEALS

Parcel Number

Tax Year

Please view video “Tax Law Video 1” from the Materials site.

Ruling

Page 11: PROPERTY TAX APPEALS

Video

Discussion of Tax Year

Date for Valuation

Please view video “Tax Law Video 2” from the Materials site.

Page 12: PROPERTY TAX APPEALS

Video

Plaintiff’s Case

Please view video “Tax Law Video 3” from the Materials site.

Page 13: PROPERTY TAX APPEALS

Please view video

“Tax Law Video 4”

from the materials site.

Video

Page 14: PROPERTY TAX APPEALS

Defendant’s Case

Please view video “Tax Law Video 5” from the Materials site.

Video

Page 15: PROPERTY TAX APPEALS

Defendant’s opportunity to ask Questions

Defendant’s rebuttal

Please view video “Tax Law Video 6” from the Materials site.

Video

Page 16: PROPERTY TAX APPEALS

Questions?

Page 17: PROPERTY TAX APPEALS

Time Adjustment Testimony

Please view video “Tax Law Video 7” from the Materials site.

Video