Vote: held

Item Text

A-1. DELEGATION OF THE ASSESSOR AS THE BOARD'S REPRESENTATIVE REGARDING TAX ERROR CLAIMS Delegate to the Assessor the authority to serve as the Board’s representative with respect to the handling of notices of claim filed with the Board by property owners alleging errors in the imposition of any tax rate under A.R.S. § 42-16254. Authorize the Assessor to serve as the Board’s representative in any meetings and hearings held pursuant to that statute. The Board may revoke this delegation on a case-by-case basis when it deems necessary. In the event the Assessor's Office determines that there is a matter it cannot or will not handle, it will notify the Board and the Board will retain responsibility for handling the claim. This delegation shall remain in effect until revoked by the Board. Under A.R.S. § 42-16254, if a property owner believes that an error has been made concerning the imposition of any tax rate against his property, he may file a notice of claim with the Board of Supervisors. Upon the filing of a tax error claim with the Board, the Clerk of the Board is obligated to notify each affected taxing entity to allow it to file a response. If the taxing entity disputes the error, the Board’s representative schedules a meeting between the parties to discuss the matter. If the parties agree on all or part of the proposed correction, refunds are paid with interest. If the parties fail to reach an agreement, the taxpayer may appeal the matter to the State Board of Equalization. (C-06-10-049-6-00)