property tax appeals
DESCRIPTION
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 PresentationTRANSCRIPT
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PROPERTY TAXAPPEALS
SUPERIOR COURT OF ARIZONA
June 16, 2010
COMMISSIONER RICK NOTHWEHR
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Transferred Cases
Mohave: 9
Pima: 22
Mostly because no answer was filed with the trial division.
Transferred Cases
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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
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Prior to Trial
Court should have copy of Complaint
Assessor normally prepares / delivers a case summary in advance of hearing
Prior to Trial
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Review for parcel – property
Review for Tax Year (sets FMV date)
FMV is January 1 of preceding year
Day of Trial
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Hearing: 4 parts
Introductions
Review Documents
Testimony
Ruling
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Plaintiff’s Burden Not just that Assessor is inaccurate Must prove an accurate value
Relaxed Rules of Evidence
Witnesses are Sworn
Introduction
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Documents accepted without foundation
Key is weight / relevance to case
Not marked as exhibits
Documents
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DECEDENTS’ ESTATESFormal Probate
Plaintiff
Defendant
Plaintiff asks Questions of Assessor
Plaintiff’s Rebuttal
Testimony
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Parcel Number
Tax Year
Please view video “Tax Law Video 1” from the Materials site.
Ruling
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Video
Discussion of Tax Year
Date for Valuation
Please view video “Tax Law Video 2” from the Materials site.
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Video
Plaintiff’s Case
Please view video “Tax Law Video 3” from the Materials site.
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Please view video
“Tax Law Video 4”
from the materials site.
Video
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Defendant’s Case
Please view video “Tax Law Video 5” from the Materials site.
Video
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Defendant’s opportunity to ask Questions
Defendant’s rebuttal
Please view video “Tax Law Video 6” from the Materials site.
Video
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Questions?
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Time Adjustment Testimony
Please view video “Tax Law Video 7” from the Materials site.
Video