BOS HEARING 6-28-23.PDF

Maricopa County — Formal (2023-06-28)

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Board of Supervisors' Agenda
2021/2022: TX2021-000445 (Gilbert Real Estate Holdings LLC) Represented by Frazer, 
Ryan, Goldberg, & Arnold L.L.P;
2023: TX2022-000389 (Moore Ranches Inc. et al.) Represented by Nearhood Law Offices,
PLC;

2021/2022

Date:
05/30/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,064,600
6,534,400
7,599,000
See Parcel
RECOMMENDED:
1,064,600
5,210,400
6,275,000
TASRs
Chappell/Procaccini
Tax Case:  TX2021-000445
Tax Year: 2021 
GILBERT REAL ESTATE HOLDINGS LLC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  O'CONNOR JACK

Current:
Parcel
Class
PUC
LPV
Class
30444940
1.12 @18.0%
N/C
N/C
N/C
5,210,400
6,275,000
B3
1,064,600
6,534,400
7,599,000
5,471,280
1,064,600
5,210,400
6,275,000
2920
1,064,600
6,534,400
7,599,000
5,471,280
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2021-000445
Attorney:
O'CONNOR JACK
Number of 
Parcels:
1
Date:  05/30/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2021
Plaintiff:
GILBERT REAL ESTATE HOLDINGS LLC
Appraiser:
CHAPPELL NED

Date:
05/30/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,176,600
6,728,400
7,905,000
See Parcel
RECOMMENDED:
1,176,600
5,098,400
6,275,000
TASRs
Chappell/Procaccini
Tax Case:  TX2021-000445
Tax Year: 2022 
GILBERT REAL ESTATE HOLDINGS LLC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  O'CONNOR JACK

Current:
Parcel
Class
PUC
LPV
Class
30444940
1.12 @17.5%
N/C
N/C
N/C
5,098,400
6,275,000
A2
1,176,600
6,728,400
7,905,000
5,744,844
1,176,600
5,098,400
6,275,000
2920
1,176,600
6,728,400
7,905,000
5,744,844
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2021-000445
Attorney:
O'CONNOR JACK
Number of 
Parcels:
1
Date:  05/30/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2022
Plaintiff:
GILBERT REAL ESTATE HOLDINGS LLC
Appraiser:
CHAPPELL NED

2023

Date:
06/07/2023
3  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,210,600
0
4,210,600
See Parcel
RECOMMENDED:
52,637
0
52,637
TASRs
Syawish/Chappell/Procaccini
Tax Case:  TX2022-000389
Tax Year: 2023 
MOORE RANCHES INC  ET AL
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  PETER MUTHIG

Current:
Parcel
Class
PUC
LPV
Class
50107013A
2.R  @15.0%
4110
N/C
50107033A
2.R  @15.0%
4110
N/C
50110944
2.R  @15.0%
4110
N/C
36,900
N/C
36,900
B9
4,210,600
0
4,210,600
3,095,285
52,637
0
52,637
0021
2,985,400
0
2,985,400
2,240,354
8,284
N/C
8,284
B9
0024
585,000
0
585,000
408,581
7,453
N/C
7,453
B9
0024
640,200
0
640,200
446,350
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000389
Attorney:
PETER MUTHIG
Number of 
Parcels:
3
Date:  06/07/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
MOORE RANCHES INC ET AL
Appraiser:
SYAWISH / CHAPPELL