Vote: approved

Item Text

109. CIVIL PENALTY APPEALS – FOR APPROVAL Pursuant to A.R.S. §42-12052, for property owners who satisfied the requirements of primary residence status: 1. Approve property owners' and current owners' appeals of a civil penalty assessment, direct the Assessor to reclassify the subject properties to Property Class Three, and waive the civil penalty. 2. Approve the related resolutions associated with changing the legal classification to Class Three – Owner Occupied pursuant to A.S.R. §42-12003 and issue State Aid Credit, if applicable. 3. Direct the Treasurer to make conforming corrections to the property owners’ tax bills and send notifications of the change in tax liability. The list of recommended parcels is attached and will be on file in the Clerk of the Board's Office and retained in accordance with ASLAPR approved retention schedule. In addition, approve the following actions for additional appeal groups which will correct the classification and penalty assessment for tax years 2015 and/or 2016: - Group 1 - Direct the Assessor to reclassify the subject properties to Property Class Three for tax year 2015 only, issue State Aid Credit and waive the civil penalty. - Group 2 - Direct the Assessor to waive the civil penalty only due to partial year (2016) primary residence occupancy. - Group 3 - Direct the Assessor to waive the civil penalty only due to error. (C-06-17-222-7-00)