210231-FINAL CONTRACT.DOCX

CONTRACT BUSINESS PERSONAL PROPERTY AUDIT
SERVICES 210231-ITN
This contract is entered into this 14th day of July 2021 by and between Maricopa County (“County”), a
political subdivision of the State of Arizona, and Tax Management Associates, Inc. a North Carolina
corporation (“Contractor”) for the purchase of business personal property audit services.
1.0 CONTRACT TERM
1.1 This contract is for a term of three years, beginning on the 1st of August 2021, and ending
the 31st of July 2024.
2.0 OPTION TO RENEW
The County may, at its option and with the concurrence of the Contractor, renew the term of this
contract up to a maximum three additional year(s), (or at the County’s sole discretion, extend the
contract on a month-to-month basis for a maximum of six months after expiration). The Contractor
shall be notified in writing by the Office of Procurement Services of the County’s intention to renew
the contract term at least 60 calendar days prior to the expiration of the original contract term.
3.0 CONTRACT COMPLETION
In preparation for contract completion, the Contractor shall make all reasonable efforts for an
orderly transition of its duties and responsibilities to another provider and/or to the County. This
may include, but is not limited to, preparation of a transition plan and cooperation with the County
or other providers in the transition. The transition includes the transfer of all records and other data
in the possession, custody, or control of the Contractor that are required to be provided to the
County either by the terms of this agreement or as a matter of law. The provisions of this clause
shall survive the expiration or termination of this agreement.
4.0 PRICE ADJUSTMENTS
Any requests for reasonable price adjustments must be submitted 60 calendar days prior to
contract expiration. Requests for adjustment in cost of labor and/or materials must be supported
by appropriate documentation. The reasonableness of the request will be determined by comparing
the request with the Consumer Price Index or by performing a market survey. If County agrees to
the adjusted price terms, County shall issue written approval of the change and provide an updated
version of the contract. The new change shall not be in effect until the date stipulated on the
updated version of the contract.
5.0 PAYMENTS
5.1 As consideration for performance of the duties described herein, County shall pay
Contractor the sum(s) stated in Exhibit A – Pricing Sheet.
5.2 Payment shall be made upon the County’s receipt of a properly completed invoice.

SERIAL 210231-ITN
5.3 INVOICES
5.3.1 The Contractor shall submit one legible copy of their detailed invoice before
payment(s) will be made. Incomplete invoices will not be processed. At a
minimum, the invoice must provide the following information:
• Company name, address, and contact information
• County bill-to name and contact information
• Contract serial number
• County purchase order number
• Project name and/or number
• Invoice number and date
• Payment terms
• Contract item number(s)
• Description of purchase (product or services)
• Pricing per unit of purchase
• Extended price
• Total amount due
5.3.2 Labor, services, and maintenance must be billed as a separate line item.
5.3.3 Problems regarding billing or invoicing shall be directed to the department as listed
on the purchase order.
5.3.4 Payment shall only be made to the Contractor by Accounts Payable through the
Maricopa County Vendor Express Payment Program. This is an electronic funds
transfer (EFT) process. After contract award, the Contractor shall complete the
Vendor Registration Form accessible from the County Department of Finance
Vendor Registration Web Site https://www.maricopa.gov/5169/Vendor-
Information.
5.3.5 Discounts offered in the contract shall be calculated based on the date a properly
completed invoice is received by the County.
5.3.6 EFT payments to the routing and account numbers designated by the Contractor
shall include the details on the specific invoices that the payment covers. The
Contractor is required to discuss remittance delivery capabilities with their
designated financial institution for access to those details.
5.4 APPLICABLE TAXES
5.4.1 It is the responsibility of the Contractor to determine any and all applicable taxes
and include those taxes in their proposal. The legal liability to remit the tax is on
the entity conducting business in Arizona. Tax is not a determining factor in
contract award.
5.4.2 The County will look at the price or offer submitted and will not deduct, add, or alter
pricing based on speculation or application of any taxes, nor will the County
provide Contractor any advice or guidance regarding taxes. If you have questions
regarding your tax liability, seek advice from a tax professional prior to submitting
your bid. You may also find information at https://www.azdor.gov/Business.aspx.
Once your bid is submitted, the offer is valid for the time specified in this solicitation,
regardless of mistake or omission of tax liability. If the County finds overpayment
of a project due to tax consideration that was not due, the Contractor will be liable
to the County for that amount, and by contracting with the County agrees to remit
any overpayments back to the County for miscalculations on taxes included in a
bid price.

SERIAL 210231-ITN
5.4.3 Tax Indemnification: Contractor and all subcontractors shall pay all Federal, State,
and local taxes applicable to their operation and any persons employed by the
Contractor. Contractor shall, and require all subcontractors to, hold Maricopa
County harmless from any responsibility for taxes, damages, and interest, if
applicable, contributions required under Federal and/or State and local laws and
regulations, and any other costs including: transaction privilege taxes,
unemployment compensation insurance, Social Security, and workers’
compensation. Contractor may be required to establish, to the satisfaction of
County, that any and all fees and taxes due to the City or the State of Arizona for
any license or transaction privilege taxes, use taxes, or similar excise taxes are
currently paid (except for matters under legal protest).
6.0 AVAILABILITY OF FUNDS
6.1 The provisions of this contract relating to payment for services shall become effective when
funds assigned for the purpose of compensating the Contractor as herein provided are
actually available to County for disbursement. The County shall be the sole judge and
authority in determining the availability of funds under this contract. County shall keep the
Contractor fully informed as to the availability of funds.
6.2 If any action is taken by, any State agency, Federal department, or any other agency or
instrumentality to suspend, decrease, or terminate its fiscal obligations under, or in
connection with, this contract, County may amend, suspend, decrease, or terminate its
obligations under, or in connection with, this contract. In the event of termination, County
shall be liable for payment only for services rendered prior to the effective date of the
termination, provided that such services are performed in accordance with the provisions
of this contract. County shall give written notice of the effective date of any suspension,
amendment, or termination under this section, at least 10 days in advance.
7.0 STRATEGIC ALLIANCE for VOLUME EXPENDITURES (SAVE)
The County is a member of the SAVE cooperative purchasing group. SAVE includes the State of
Arizona, many Phoenix metropolitan area municipalities, and many K-12 unified school districts.
Under the SAVE Cooperative Purchasing Agreement, and with the concurrence of the successful
respondent under this solicitation, a member of SAVE may access a contract resulting from a
solicitation issued by the County. If contractor does not want to grant such access to a member of
SAVE, state so in contractor’s bid. In the absence of a statement to the contrary, the County will
assume that contractor does wish to grant access to any contract that may result from this bid. The
County assumes no responsibility for any purchases by using entities.
8.0 INTERGOVERNMENTAL COOPERATIVE PURCHASING AGREEMENTS (ICPAs)
County currently holds ICPAs with numerous governmental entities. These agreements allow those
entities, with the approval of the Contractor, to purchase their requirements under the terms and
conditions of the County contract. It is the responsibility of the non-County government entity to
perform its own due diligence on the acceptability of the contract under its applicable procurement
rules, processes, and procedures. Certain governmental agencies may not require an ICPA and
may utilize this contract if it meets their individual requirements. Other governmental agencies may
enter into a separate Statement of Work with the Contractor to meet their own requirements. The
County is not a party to any uses of this contract by other governmental entities.
9.0 DUTIES
9.1 The Contractor shall perform all duties stated in Exhibit B – Scope of Work, or as otherwise
directed in writing by the procurement officer.
9.2 During the contract term, County may provide Contractor’s personnel with adequate
workspace for consultants and such other related facilities as may be required by
Contractor to carry out its contractual obligations.

SERIAL 210231-ITN
10.0 TERMS AND CONDITIONS
10.1 INDEMNIFICATION
10.1.1 To the fullest extent permitted by law, and to the extent that claims, damages,
losses, or expenses are not covered and paid by insurance purchased by the
contractor, the contractor shall defend, indemnify, and hold harmless the County
(as Owner), its agents, representatives, officers, directors, officials, and employees
from and against all claims, damages, losses, and expenses (including, but not
limited to attorneys' fees, court costs, expert witness fees, and the costs and
attorneys' fees for appellate proceedings) arising out of, or alleged to have resulted
from, the negligent acts, errors, omissions, or mistakes relating to the performance
of this contract.
10.1.2 Contractor's duty to defend, indemnify, and hold harmless the County, its agents,
representatives, officers, directors, officials, and employees shall arise in
connection with any claim, damage, loss, or expense that is attributable to bodily
injury, sickness, disease, death, or injury to, impairment of, or destruction of
tangible property, including loss of use resulting therefrom, caused by negligent
acts, errors, omissions, or mistakes in the performance of this contract, but only to
the extent caused by the negligent acts or omissions of the contractor, a
subcontractor, anyone directly or indirectly employed by them, or anyone for
whose acts they may be liable, regardless of whether or not such claim, damage,
loss, or expense is caused in part by a party indemnified hereunder.
10.1.3 The amount and type of insurance coverage requirements set forth herein will in
no way be construed as limiting the scope of the indemnity in this section.
10.1.4 The scope of this indemnification does not extend to the sole negligence of County.
10.2 INSURANCE
10.2.1 Contractor, at Contractor’s own expense, shall purchase and maintain, at a
minimum, the herein stipulated insurance from a company or companies duly
licensed by the State of Arizona and possessing an AM Best, Inc. category rating
of B++. In lieu of State of Arizona licensing, the stipulated insurance may be
purchased from a company or companies, which are authorized to do business in
the State of Arizona, provided that said insurance companies meet the approval of
County. The form of any insurance policies and forms must be acceptable to
County.
10.2.2 All insurance required herein shall be maintained in full force and effect until all
work or service required to be performed under the terms of the contract is
satisfactorily completed and formally accepted. Failure to do so may, at the sole
discretion of County, constitute a material breach of this contract.
10.2.3
In the event that the insurance required is written on a claims-made basis,
Contractor warrants that any retroactive date under the policy shall precede the
effective date of this contract and either continuous coverage will be maintained,
or an extended discovery period will be exercised for a period of two years
beginning at the time work under this contract is completed.
10.2.4 Contractor’s insurance shall be primary insurance as respects County, and any
insurance or self-insurance maintained by County shall not contribute to it.
10.2.5 Any failure to comply with the claim reporting provisions of the insurance policies
or any breach of an insurance policy warranty shall not affect the County’s right to
coverage afforded under the insurance policies.

SERIAL 210231-ITN
10.2.6 The insurance policies may provide coverage that contains deductibles or self-
insured retentions. Such deductible and/or self-insured retentions shall not be
applicable with respect to the coverage provided to County under such policies.
Contractor shall be solely responsible for the deductible and/or self-insured
retention and County, at its option, may require Contractor to secure payment of
such deductibles or self-insured retentions by a surety bond or an irrevocable and
unconditional letter of credit.
10.2.7 The insurance policies required by this contract, except Workers’ Compensation
and Errors and Omissions, shall name County, its agents, representatives, officers,
directors, officials, and employees as additional insureds.
10.2.8 The policies required hereunder, except Workers’ Compensation and Errors and
Omissions, shall contain a waiver of transfer of rights of recovery (subrogation)
against County, its agents, representatives, officers, directors, officials, and
employees for any claims arising out of Contractor’s work or service.
10.2.9 If available, the insurance policies required by this contract may be combined with
Commercial Umbrella Insurance policies to meet the minimum limit requirements.
If a Commercial Umbrella insurance policy is utilized to meet insurance
requirements, the Certificate of Insurance shall indicate which lines the
Commercial Umbrella Insurance covers.
10.2.9.1 Commercial General Liability
Commercial General Liability (CGL) insurance and, if necessary,
Commercial Umbrella insurance with a limit of not less than $2,000,000
for each occurrence, $4,000,000 Products/Completed Operations
Aggregate, and $4,000,000 General Aggregate Limit. The policy shall
include coverage for premises liability, bodily injury, broad form property
damage, personal injury, products and completed operations and
blanket contractual coverage, and shall not contain any provisions which
would serve to limit third party action over claims. There shall be no
endorsement or modifications of the CGL limiting the scope of coverage
for liability arising from explosion, collapse, or underground property
damage.
10.2.9.2 Automobile Liability
Commercial/Business Automobile Liability insurance with a combined
single limit for bodily injury and property damage of not less than
$2,000,000 each occurrence with respect to any of the Contractor’s
owned, hired, and non-owned vehicles assigned to or used in
performance of the Contractor’s work or services or use or maintenance
of the premises under this contract.
10.2.9.3 Workers’ Compensation
10.2.9.3.1 Workers’ compensation insurance to cover obligations
imposed by Federal and State statutes having jurisdiction
of Contractor’s employees engaged in the performance of
the work or services under this contract; and Employer’s
Liability insurance of not less than $1,000,000 for each
accident, $1,000,000 disease for each employee, and
$1,000,000 disease policy limit.
10.2.9.3.2 Contractor, its subcontractors, and sub-subcontractors
waive all rights against this contract and its agents,
officers, directors, and employees for recovery of damages

SERIAL 210231-ITN
to the extent these damages are covered by the workers’
compensation and Employer’s Liability or Commercial
Umbrella Liability insurance obtained by Contractor, its
subcontractors, and its sub-subcontractors pursuant to this
contract.
10.2.9.4 Errors and Omissions/Professional Liability Insurance
Technology Errors & Omission insurance: Such insurance shall cover
any and all errors, omissions, or negligent acts in the delivery of
products, services, and/or licensed programs under this contract.
 Each claim $5,000,000
In the event that the Technology Errors & Omission insurance required
by this contract is written on a claims-made basis, contractor warrants
that any retroactive date under the policy shall precede the effective date
of this contract and, either continuous coverage will be maintained or an
extended discovery period will be exercised for a period of two years,
beginning at the time work under this contract is completed.
10.2.9.5 Cyber, Network Security, and Privacy Liability
Cyber, Network Security and Privacy Liability Insurance with a limit of
not less than $5,000,000 per occurrence. The policy shall include, but
not be limited to; coverage for all directors, officers, agents and
employees of the Contractor, losses with respect to network risks (such
as data breaches, unauthorized access or use, and ID theft of data),
invasion of privacy (regardless of the type of media involved in the loss
of private information), crisis management, identity theft response costs,
breach notification costs, credit remediation, and credit monitoring,
defense, and claims expenses, regulatory defense costs plus fines and
penalties, cyber extortion, electronic data restoration expenses (data
asset protection), network business interruption, computer fraud
coverage, funds transfer loss, third-party fidelity, theft, no requirement
for arrest and conviction, and loss outside the premises of the named
insured.
10.2.10 Certificates of Insurance
10.2.10.1 Prior to contract award, Contractor shall furnish the County with valid
and complete Certificates of Insurance, or formal endorsements as
required by the contract in the form provided by the County, issued by
Contractor’s insurer(s), as evidence that policies providing the required
coverage, conditions and limits required by this contract are in full force
and effect. Such certificates shall identify this contract number and title.
10.2.10.2 In the event any insurance policy(ies) required by this contract is (are)
written on a claims-made basis, coverage shall extend for two years past
completion and acceptance of Contractor’s work or services and as
evidenced by annual certificates of insurance.
10.2.10.3 If a policy does expire during the life of the Contract, a renewal certificate
must be sent to County 15 calendar days prior to the expiration date.
10.2.11 Cancellation and Expiration Notice
Applicable to all insurance policies required within the insurance requirements of
this contract, Contractor’s insurance shall not be permitted to expire, be

SERIAL 210231-ITN
suspended, be canceled, or be materially changed for any reason without 30 days
prior written notice to Maricopa County. Contractor must provide to Maricopa
County, within two business days of receipt, if they receive notice of a policy that
has been or will be suspended, canceled, materially changed for any reason, has
expired, or will be expiring. Such notice shall be sent directly to Maricopa County
Office of Procurement Services and shall be mailed, or hand delivered to
160 S. 4th Avenue, Phoenix, AZ 85003, or emailed to the procurement officer noted
in the solicitation.
10.3 FORCE MAJEURE
10.3.1 Neither party shall be liable for failure of performance, nor incur any liability to the
other party on account of any loss or damage resulting from any delay or failure to
perform all or any part of this contract, if such delay or failure is caused by events,
occurrences, or causes beyond the reasonable control and without negligence of
the parties. Such events, occurrences, or causes include, but are not limited to,
acts of God/nature (including fire, flood, earthquake, storm, hurricane, or other
natural disaster), war, invasion, act of foreign enemies, hostilities (whether war is
declared or not), civil war, riots, rebellion, revolution, insurrection, military or
usurped power or confiscation, terrorist activities, nationalization, government
sanction, lockout, blockage, embargo, labor dispute, strike, and interruption or
failure of electricity or telecommunication service, and pandemic.
10.3.2 Each party, as applicable, shall give the other party notice of its inability to perform
and particulars in reasonable detail of the cause of the inability. Each party must
use best efforts to remedy the situation and remove, as soon as practicable, the
cause of its inability to perform or comply.
10.3.3 The party asserting Force Majeure as a cause for non-performance shall have the
burden of proving that reasonable steps were taken to minimize delay or damages
caused by foreseeable events, that all non-excused obligations were substantially
fulfilled, and that the other party was timely notified of the likelihood or actual
occurrence which would justify such an assertion, so that other prudent
precautions could be contemplated.
10.4 ORDERING AUTHORITY
Any request for purchase shall be accompanied by a valid purchase order issued by a
County department or directed by a Certified Agency Procurement Aid (CAPA) with a
purchase card for payment.
10.5 PROCUREMENT CARD ORDERING CAPABILITY
County may opt to use a procurement card (Visa or Master Card) to make payment for
orders under this contract.
10.6 NO MINIMUM OR MAXIMUM PURCHASE OBLIGATION
This contract does not guarantee any minimum or maximum purchases will be made.
Orders will only be placed under this contract when the County identifies a need and proper
authorization and documentation have been approved.
10.7 PURCHASE ORDERS
10.7.1 County reserves the right to cancel purchase orders within a reasonable period of
time after issuance. Should a purchase order be canceled, the County agrees to
reimburse the Contractor for actual and documentable costs incurred by the
Contractor in response to the purchase order. The County will not reimburse the

SERIAL 210231-ITN
Contractor for any costs incurred after receipt of County notice of cancellation, or
for lost profits, or for shipment of product prior to issuance of purchase order.
10.7.2 Contractor agrees to accept verbal notification of cancellation of purchase orders
from the County procurement officer with written notification to follow. Contractor
specifically acknowledges to be bound by this cancellation policy.
10.8 SUSPENSION OF WORK
The procurement officer may order the Contractor, in writing, to suspend, delay, or interrupt
all or any part of the work of this contract for the period of time that the procurement officer
determines appropriate for the convenience of the County. No adjustment shall be made
under this clause for any suspension, delay, or interruption to the extent that performance
would have been so suspended, delayed, or interrupted by any other cause, including the
fault or negligence of the Contractor. No request for adjustment under this clause shall be
granted unless the claim, in an amount stated, is asserted in writing as soon as practicable
after the termination of the suspension, delay, or interruption, but not later than the date of
final payment under the contract.
10.9 STOP WORK ORDER
10.9.1 The procurement officer may, at any time, by written order to the Contractor,
require the Contractor to stop all, or any part, of the work called for by this contract
for a period of 90 calendar days after the order is delivered to the Contractor, and
for any further period to which the parties may agree. The order shall be specifically
identified as a stop work order issued under this clause. Upon receipt of the order,
the Contractor shall immediately comply with its terms and take all reasonable
steps to minimize the incurrence of costs allocable to the work covered by the order
during the period of work stoppage. Within a period of 90 calendar days after a
stop work order is delivered to the Contractor, or within any extension of that period
to which the parties shall have agreed, the procurement officer shall either:
10.9.1.1 cancel the stop work order; or
10.9.1.2 terminate the work covered by the order as provided in the Termination
for Default or the Termination for Convenience clause of this contract.
10.9.1.3 The procurement officer may make an equitable adjustment in the
delivery schedule and/or contract price, and the contract shall be
modified, in writing, accordingly, if the Contractor demonstrates that the
stop work order resulted in an increase in costs to the Contractor
10.10 TERMINATION FOR CONVENIENCE
Maricopa County may terminate the resultant contract for convenience by providing 60
calendar days advance notice to the Contractor.
10.11 TERMINATION FOR DEFAULT
10.11.1 The County may, by written Notice of Default to the Contractor, terminate this
contract in whole or in part if the Contractor fails to:
10.11.1.1 deliver the supplies or to perform the services within the time specified
in this contract or any extension;
10.11.1.2 make progress, so as to endanger performance of this contract; or
10.11.1.3 perform any of the other provisions of this contract.

SERIAL 210231-ITN
10.11.2 The County’s right to terminate this contract under these subparagraphs may be
exercised if the Contractor does not cure such failure within 10 business days (or
more if authorized in writing by the County) after receipt of a Notice to Cure from
the procurement officer specifying the failure.
10.12 PERFORMANCE
It shall be the Contractor’s responsibility to meet the proposed performance requirements.
Maricopa County reserves the right to obtain services on the open market in the event the
Contractor fails to perform, and any price differential will be charged against the Contractor.
10.13 CONTRACTOR EMPLOYEE MANAGEMENT
10.13.1 Contractor shall endeavor to maintain the personnel proposed in their proposal
throughout the performance of this contract.
10.13.2 If Contractor personnel’s employment status changes, Contractor shall provide
County a list of proposed replacements with equivalent or greater experience.
10.13.3 Under no circumstances shall the implementation schedule to be impacted by a
personnel change on the part of the Contractor.
10.13.4 Contractor shall not reassign any key personnel identified in their proposal without
the express consent of the County.
10.13.5 County reserves the right to immediately remove from its premises any Contractor
personnel it determines to be a risk to County operations.
10.13.6 County reserves the right to request the replacement of any Contractor personnel
at any time, for any reason.
10.14 WARRANTY OF SERVICES
10.14.1 The Contractor warrants that all services provided hereunder will conform to the
requirements of the contract, including all descriptions, specifications, and
attachments made a part of this contract. County’s acceptance of services or
goods provided by the Contractor shall not relieve the Contractor from its
obligations under this warranty.
10.14.2 In addition to its other remedies, County may, at the Contractor's expense, require
prompt correction of any services failing to meet the Contractor's warranty herein.
Services corrected by the Contractor shall be subject to all the provisions of this
contract in the manner and to the same extent as services originally furnished
hereunder.
10.15 USAGE REPORT
The Contractor shall furnish the County a usage report, upon request, delineating the
acquisition activity governed by the contract. The format of the report shall be approved by
the County and shall disclose the quantity and dollar value of each contract item by
individual unit of measure.
10.16 STATUTORY RIGHT OF CANCELLATION FOR CONFLICT OF INTEREST
Notice is given that, pursuant to A.R.S. § 38-511, the County may cancel any contract
without penalty or further obligation within three years after execution of the contract, if any
person significantly involved in initiating, negotiating, securing, drafting, or creating the
contract on behalf of the County is at any time, while the contract or any extension of the
contract is in effect, an employee or agent of any other party to the contract in any capacity

SERIAL 210231-ITN
or consultant to any other party of the contract with respect to the subject matter of the
contract. Additionally, pursuant to A.R.S. § 38-511, the County may recoup any fee or
commission paid or due to any person significantly involved in initiating, negotiating,
securing, drafting, or creating the contract on behalf of the County from any other party to
the contract arising as the result of the contract.
10.17 OFFSET FOR DAMAGES
In addition to all other remedies at Law or Equity, the County may offset from any money
due to the Contractor any amounts Contractor owes to the County for damages resulting
from breach or deficiencies in performance of the contract.
10.18 SUBCONTRACTING
10.18.1 The Contractor may not assign to another Contractor or subcontract to another
party for performance of the terms and conditions hereof without the written
consent of the County. All correspondence authorizing subcontracting must
reference the bid serial number and identify the job or project.
10.18.2 The subcontractor’s rate for the job shall not exceed that of the prime Contractor’s
rate, as bid in the pricing section, unless the prime Contractor is willing to absorb
any higher rates. The subcontractor’s invoice shall be invoiced directly to the prime
Contractor, who in turn shall pass-through the costs to the County, without mark-
up. A copy of the subcontractor’s invoice must accompany the prime Contractor’s
invoice.
10.19 AMENDMENTS
All amendments to this contract shall be in writing and approved/signed by both parties.
Maricopa County Office of Procurement Services shall be responsible for approving all
amendments for Maricopa County.
10.20 ADDITIONS/DELETIONS OF REQUIREMENTS
The County reserves the right to add and/or delete materials and services to a contract. If
a service requirement is deleted, payment to the Contractor will be reduced proportionately,
to the amount of service reduced in accordance with the bid price. If additional materials
or services are required from a contract, prices for such additions will be negotiated
between the Contractor and the County.
10.21 RIGHTS IN DATA
10.21.1 The County shall have the use of data and reports resulting from a contract without
additional cost or other restriction except as may be established by law or
applicable regulation. Each party shall supply to the other party, upon request, any
available information that is relevant to a contract and to the performance
thereunder.
10.21.2 Data, records, reports, and all other information generated for the County by a third
party as the result of a contract are the property of the County and shall be provided
in a format designated by the County or shall be and remain accessible to the
County into perpetuity.

SERIAL 210231-ITN
10.22 ACCESS TO AND RETENTION OF RECORDS FOR THE PURPOSE OF AUDIT AND/OR
OTHER REVIEW
10.22.1 In accordance with Section MC1-373 of the Maricopa County Procurement Code,
the Contractor agrees to retain (physical or digital copies of) all books, records,
accounts, statements, reports, files, and other records and back-up documentation
relevant to this contract for six years after final payment or until after the resolution
of any audit questions, which could be more than six years, whichever is longest.
The County, Federal or State auditors and any other persons duly authorized by
the department shall have full access to and the right to examine, copy, and make
use of, any and all said materials.
10.22.2 If the Contractor’s books, records, accounts, statements, reports, files, and other
records and back-up documentation relevant to this contract are not sufficient to
support and document that requested services were provided, the Contractor shall
reimburse Maricopa County for the services not so adequately supported and
documented.
10.23 AUDIT DISALLOWANCES
If at any time it is determined by the County that a cost for which payment has been made
is a disallowed cost, the County shall notify the Contractor in writing of the disallowance.
The course of action to address the disallowance shall be at sole discretion of the County,
and may include either an adjustment to future invoices, request for credit, request for a
check, or a deduction from current invoices submitted by the Contractor equal to the
amount of the disallowance, or to require reimbursement forthwith of the disallowed amount
by the Contractor by issuing a check payable to Maricopa County.
10.24 STRICT COMPLIANCE
Acceptance by County of a performance that is not in strict compliance with the terms of
the contract shall not be deemed to be a waiver of strict compliance with respect to all other
terms of the contract.
10.25 VALIDITY
The invalidity, in whole or in part, of any provision of this contract shall not void or affect
the validity of any other provision of the contract.
10.26 SEVERABILITY
The removal, in whole or in part, of any provision of this contract shall not void or affect the
validity of any other provision of this contract.
10.27 RELATIONSHIPS
10.27.1 In the performance of the services described herein, the Contractor shall act solely
as an independent Contractor, and nothing herein or implied herein shall at any
time be construed as to create the relationship of employer and employee, co-
employee, partnership, principal and agent, or joint venture between the County
and the Contractor.
10.27.2 The County reserves the right of final approval on proposed staff. Also, upon
request by the County, the Contractor will be required to remove any employees
working on County projects and substitute personnel based on the discretion of
the County within two business days, unless previously approved by the County.

SERIAL 210231-ITN
10.28 NON-DISCRIMINATION
Contractor agrees to comply with all provisions and requirements of Arizona Executive
Order 2009-09, including flow down of all provisions and requirements to any
subcontractors. Executive Order 2009-09 supersedes Executive Order 99-4 and amends
Executive Order 75-5 and is hereby incorporated into this contract as if set forth in full
herein. During the performance of this contract, Contractor shall not discriminate against
any employee, client, or any other individual in any way because of that person’s age, race,
creed, color, religion, sex, disability, or national origin. (Arizona Executive Order 2009-09
can be downloaded from the Arizona Memory Project at
http://azmemory.azlibrary.gov/cdm/singleitem/collection/execorders/id/680/rec/1.)
10.29 WRITTEN CERTIFICATION PURSUANT to A.R.S. § 35-393.01
If vendor engages in for-profit activity and has 10 or more employees, and if this agreement
has a value of $100,000 or more, vendor certifies it is not currently engaged in, and agrees
for the duration of this agreement to not engage in, a boycott of goods or services from
Israel. This certification does not apply to a boycott prohibited by 50 U.S.C. § 4842 or a
regulation issued pursuant to 50 U.S.C. § 4842.
10.30 CERTIFICATION REGARDING DEBARMENT AND SUSPENSION
10.30.1 The undersigned (authorized official signing on behalf of the Contractor) certifies
to the best of his or her knowledge and belief that the Contractor, its current
officers, and directors:
10.30.1.1 are not presently debarred, suspended, proposed for debarment,
declared ineligible, or voluntarily excluded from being awarded any
contract or grant by any United States department or agency or any
state, or local jurisdiction;
10.30.1.2 have not within a three-year period preceding this contract:
10.30.1.2.1 been convicted of fraud or any criminal offense in
connection with obtaining, attempting to obtain, or as the
result of performing a government entity (Federal, State or
local) transaction or contract; or
10.30.1.2.2 been convicted of violation of any Federal or State antitrust
statutes or conviction for embezzlement, theft, forgery,
bribery, falsification or destruction of records, making false
statements, or receiving stolen property regarding a
government entity transaction or contract;
10.30.1.3 are not presently indicted or criminally charged by a government entity
(Federal, State or local) with commission of any criminal offenses in
connection with obtaining, attempting to obtain, or as the result of
performing a government entity public (Federal, State or local)
transaction or contract;
10.30.1.4 are not presently facing any civil charges from any governmental entity
regarding obtaining, attempting to obtain, or from performing any
governmental entity contract or other transaction; and
10.30.1.5 have not within a three-year period preceding this contract had any
public transaction (Federal, State or local) terminated for cause or
default.

SERIAL 210231-ITN
10.30.2 If any of the above circumstances described in the paragraph are applicable to the
entity submitting a bid for this requirement, include with your bid an explanation of
the matter including any final resolution.
10.30.3 The Contractor shall include, without modification, this clause in all lower tier
covered transactions (i.e. transactions with subcontractors or sub-subcontractors)
and in all solicitations for lower tier covered transactions related to this contract. If
this clause is applicable to a subcontractor or sub-subcontractor, the Contractor
shall include the information required by this clause with their bid.
10.31 VERIFICATION REGARDING COMPLIANCE WITH A.R.S. § 41-4401 AND FEDERAL
IMMIGRATION LAWS AND REGULATIONS
10.31.1 By entering into the contract, the Contractor warrants compliance with the
Immigration and Nationality Act (INA using E-Verify) and all other Federal
immigration laws and regulations related to the immigration status of its employees
and A.R.S. § 23-214(A). The Contractor shall obtain statements from its
subcontractors certifying compliance and shall furnish the statements to the
procurement officer upon request. These warranties shall remain in effect through
the term of the contract. The Contractor and its subcontractors shall also maintain
Employment Eligibility Verification forms (I-9) as required by the Immigration Reform
and Control Act of 1986, as amended from time to time, for all employees performing
work under the contract and verify employee compliance using the E-Verify system
and shall keep a record of the verification for the duration of the employee’s
employment or at least three years, whichever is longer. I-9 forms are available for
download at www.uscis.gov.
10.31.2 The County retains the legal right to inspect documents of Contractor and
subcontractor employees performing work under this contract to verify compliance
with paragraph 10.31.1 of this section. Contractor and subcontractor shall be given
reasonable notice of the County’s intent to inspect and shall make the documents
available at the time and date specified. Should the County suspect or find that the
Contractor or any of its subcontractors are not in compliance, the County will
consider this a material breach of the contract and may pursue any and all remedies
allowed by law, including, but not limited to: suspension of work, termination of the
contract for default, and suspension and/or debarment of the Contractor. All costs
necessary to verify compliance are the responsibility of the Contractor.
10.32 CONTRACTOR LICENSE REQUIREMENT
The Contractor shall procure all permits, insurance, and licenses, and pay the charges and
fees necessary and incidental to the lawful conduct of his/her business, and as necessary
complete any requirements, by any and all governmental or non-governmental entities as
mandated to maintain compliance with and remain in good standing. The Contractor shall
keep fully informed of existing and future trade or industry requirements, and Federal,
State, and local laws, ordinances, and regulations which in any manner affect the fulfillment
of a contract and shall comply with the same. Contractor shall immediately notify both
Office of Procurement Services and the department of any and all changes concerning
permits, insurance, or licenses.
10.33 INFLUENCE
10.33.1 As prescribed in MC1-1203 of the Maricopa County Procurement Code, any effort
to influence an employee or agent to breach the Maricopa County Ethical Code of
Conduct or any ethical conduct, may be grounds for disbarment or suspension
under MC1-902.

SERIAL 210231-ITN
10.33.2 An attempt to influence includes, but is not limited to:
10.33.2.1 A person offering or providing a gratuity, gift, tip, present, donation,
money, entertainment or educational passes or tickets, or any type of
valuable contribution or subsidy that is offered or given with the intent to
influence a decision, obtain a contract, garner favorable treatment, or
gain favorable consideration of any kind.
10.33.3 If a person attempts to influence any employee or agent of Maricopa County, the
chief procurement officer, or his designee, reserves the right to seek any remedy
provided by the Maricopa County Procurement Code, any remedy in equity or in
the law, or any remedy provided by this contract.
10.33.4 ABSOLUTELY NO CONTACT BETWEEN THE RESPONDENT AND ANY
COUNTY PERSONNEL, OTHER THAN THE OFFICE OF PROCUREMENT
SERVICES, IS ALLOWED DURING THE SOLICITATION PROCESS UNLESS
THE COMMUNICATION IS IN REGARD TO PRE-EXISTING BUSINESS WITH
THE COUNTY. ANY COMMUNICATIONS REGARDING THE SOLICITATION,
ITS PARTICIPANTS, OR ANY DOCUMENTATION PRIOR TO THE CONTRACT
AWARD MAY BE GROUNDS FOR DISMISSAL OF THE RESPONDENT FROM
THE EVALUATION PROCESS.
10.34 CONFIDENTIAL INFORMATION
10.34.1 Any information obtained in the course of performing this contract may include
information that is proprietary or confidential to the County. This provision
establishes the Contractor’s obligation regarding such information.
10.34.2 The Contractor shall establish and maintain procedures and controls that are
adequate to assure that no information contained in its records and/or obtained
from the County or from others in carrying out its functions (services) under the
contract shall be used by or disclosed by it, its agents, officers, or employees,
except as required to efficiently perform duties under the contract. The Contractor’s
procedures and controls, at a minimum, must be the same procedures and controls
it uses to protect its own proprietary or confidential information. If, at any time
during the duration of the contract, the County determines that the procedures and
controls in place are not adequate, the Contractor shall institute any new and/or
additional measures requested by the County within 15 business days of the
written request to do so.
10.34.3 Any requests to the Contractor for County proprietary or confidential information
shall be referred to the County for review and approval, prior to any dissemination.
10.35 PUBLIC RECORDS
Under Arizona law, all offers submitted and opened are public records and must be
retained by the County at the Maricopa County Office of Procurement Services. Offers shall
be open to public inspection and copying after contract award and execution, except for
such offers or sections thereof determined to contain proprietary or confidential information
by the Office of Procurement Services. If an offeror believes that information in its offer or
any resulting contract should not be released in response to a public record request, under
Arizona law, the offeror shall indicate the specific information deemed confidential or
proprietary and submit a statement with its offer detailing the reasons that the information
should not be disclosed. Such reasons shall include the specific harm or prejudice which
may arise from disclosure. The records manager of the Office of Procurement Services
shall determine whether the identified information is confidential pursuant to the Maricopa
County Procurement Code.

SERIAL 210231-ITN
10.36 INTEGRATION
This contract represents the entire and integrated agreement between the parties and
supersedes all prior negotiations, proposals, communications, understandings,
representations, or agreements, whether oral or written, expressed, or implied.
10.37 UNIFORM ADMINISTRATIVE REQUIREMENTS
By entering into this contract, the Contractor agrees to comply with all applicable provisions
of Title 2, Subtitle A, Chapter II, Part 200—UNIFORM ADMINISTRATIVE
REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL
AWARDS contained in Title 2 C.F.R. § 200 et seq.
10.38 GOVERNING LAW
This contract shall be governed by the laws of the State of Arizona. Venue for any actions
or lawsuits involving this contract will be in Maricopa County Superior Court, Phoenix,
Arizona.
10.39 PRICES
Contractor warrants that prices extended to County under this contract are no higher than
those paid by any other customer for these or similar services.
10.40 ORDER OF PRECEDENCE
In the event of a conflict in the Scope of Work (Exhibit B) and the Contractor Proposal
(Exhibit C), the Scope of Work (Exhibit B) shall prevail.
10.41 INCORPORATION OF DOCUMENTS
The following are to be attached to and made part of this Contract:
10.41.1 Exhibit A – Vendor Information and Pricing
10.41.2 Exhibit B – Scope of Work
10.41.3 Exhibit C – Contractor Proposal
10.42 NOTICES
All notices given pursuant to the terms of this contract shall be addressed to:
For County:
Maricopa County
Office of Procurement Services
160 S. 4th Avenue
Phoenix, Arizona 85003-1647
For Contractor:
Tax Management Associates, Inc.
Attn: Chip Cooke
5121 Parkway Plaza Boulevard
Charlotte, NC 28227

SERIAL 210231-ITN
IN WITNESS WHEREOF, this contract is executed on the date set forth above.
CONTRACTOR
AUTHORIZED SIGNATURE
PRINTED NAME AND TITLE
ADDRESS
DATE
MARICOPA COUNTY
CHAIRMAN, BOARD OF SUPERVISORS DATE
ATTESTED:
CLERK OF THE BOARD DATE
APPROVED AS TO FORM:
DEPUTY COUNTY ATTORNEY DATE

SERIAL 210231-ITN
EXHIBIT A
VENDOR INFORMATION AND PRICING
NIGP CODE: 91804, 94620
COMPANY NAME: Tax Management Associates, Inc.
DOING BUSINESS AS (dba):
MAILING ADDRESS: 5121 Parkway Plaza Boulevard, Charlotte, NC 28217
REMIT TO ADDRESS:
TELEPHONE NUMBER: 704-847-1234
FAX NUMBER: 704-708-8400
WWW ADDRESS: www.tma1.com
REPRESENTATIVE NAME: Chip Cooke
REPRESENTATIVE TELEPHONE NUMBER: 704-847-1234
REPRESENTATIVE E-MAIL ADDRESS: chip.cooke@tma1.com
YES NO
WILL ALLOW OTHER GOVERNMENTAL ENTITIES TO PURCHASE
FROM THIS CONTRACT:
WILL ACCEPT PROCUREMENT CARD FOR PAYMENT
PAYMENT TERMS: [ X] NET 30 DAYS
1.0 PRICING:
1.1 Cost per audit performed per Exhibit 3 FCV Range
1.1.1 Cost per audit account performed (Class S) $650.00 $0 to $125,000
1.1.2 Cost per audit account performed (Class A) $850.00 $125,000 to $400,000
1.1.3 Cost per audit account performed (Class B) $1,700.00 $400,000 - $1,000,000
1.1.4 Cost per audit account performed (Class C) $2,600.00 $1,000,000 - $5,000,000
1.1.5 Cost per audit account performed (Class D) $7,000.00 $5,000,000 - $10,000,000
1.1.6 Cost per audit account performed (Class D2) $8,000.00 $10,000,000 - $20,000,000
1.1.7 Cost per audit account performed (Class D3) $12,000.00 $20,000,000 and up
1.1.8 Cost per account for Business Personal Property
Statements (AZ DOR Form 82520) processed in paper form
or using the Assessor's e-file process (10,000 minimum) $17.00
1.2Hourly rate cost for State Board of Equalization hearing $200.00
1.3 Hourly rate for Trial Preparation and Expert Witness
Testimony $350.00
1.4 Hourly Labor Rate for Optional Services (list as needed) $75.00 Technical Support
$75.00 Staff Auditor
Note: The above pricing includes all associated travel and
per diem costs

SERIAL 210231-ITN
EXHIBIT B
SCOPE OF WORK
1.0 SCOPE OF WORK
1.1 The contractor shall be responsible for conducting business personal property audits (BPPA)
in accordance with the written audit program described in section 1.3.1. All requirements of
this contract are the responsibility of the contractor that include but are not limited to travel,
food, lodging, interview, and submission of work papers. Additionally, the contractor shall be
available if requested to attend the Arizona State Board of Equalization hearings when the
Board considers the omitted or incorrectly reported personal property or to provide expert
witness testimony in a related court case.
1.2 The Assessor will randomly select accounts for audit based on the account Full Cash Value
(FCV) as stratified in the chart below. The accounts selected will have no potential conflict of
interest or prior relationship that may unduly influence the outcome or results of the audit.
The number of audits requested annually may vary and will be dependent on availability of
funding. The size class represents all accounts for a taxpayer.
Audit Size Classes
Size Class FCV Range
Class S $0 to $125,000
Class A $125,000 to $400,000
Class B $400,000 to $1,000,000
Class C $1,000,000 to $5,000,000
Class D $5,000,000 to $10,000,000
Class D2 $10,000,000 - $20,000,000
Class D3 $20,000,000 and up
1.3 REQUIREMENTS
Contractor shall provide all labor, supervision, mileage, meals, incidentals, materials and staff
to deliver audit services as set forth below. Additionally, contractor shall provide processing
of annual Business Personal Property Statements using Assessors E-file application.
1.3.1 The contractor shall develop and provide, a written audit program containing
procedures for conducting BPPA’s in Maricopa County, Arizona. The purpose of this
program is to guide the contractor’s staff in their work and as a means of allowing the
Assessor to determine whether all appropriate procedures identified in the
contractor’s audit program are complete. The audit program will be a practical guide
used in the completion of a given audit, but the Assessor recognizes that some
procedures may not be necessary or appropriate in all audit situations. The extent of
audit procedures completed depends on the size and nature of the property owner’s
business, the nature and extent of its property and the results of initial audit
procedures.
1.3.2 All audits shall be performed in accordance with generally Accepted Accounting
principles and Financial Accounting Standards Board requirements. Contractor shall
be responsible to be aware of any administrative or legislative changes that may
impact the valuation or auditing of Business Personal Property.
1.3.3 BPPA Requirements
1.3.3.1 Contractor will initiate contact with each selected account, advising the
taxpayer of its selection by the County for a personal property audit and
requesting access to their records and an interview to inspect property.

SERIAL 210231-ITN
1.3.3.2 Contractor will perform an inspection of the property which includes a test
of a sampling of property to verify the completeness and accuracy of the
owner’s fixed asset records, and identify any tangible expensed items
assessed as supplies on hand. Note observations in the audit work papers.
1.3.3.3 Contractor will conduct a detailed initial interview with the property owner or
one or more representatives or authorized agents, who are knowledgeable
regarding the financial activities, business activities and operations of the
property owner.
1.3.3.3.1 interviews of a representative who lacks personal operational
or accounting knowledge are not sufficient.
1.3.3.3.2 A representative with personal operational knowledge should
have at least one or more year(s) of work history with the
business being audited and shall be a Certified Public
Accountant (CPA), senior employee with budget, accounting
and finance experience, or supervisors and employees who
are familiar with the business operation.
1.3.3.4 Contractor may review, compare and reconcile each account's personal
property tax declaration for each relevant year with federal and state income
tax returns and/or internal fixed asset records maintained by the taxpayer or
other relevant records, including but not limited to audited financial
statements.
1.3.3.5 Contractor will analyze the leased equipment used by each taxpayer in each
relevant fiscal year.
1.3.3.6 Contractor will review the listing of items of fixed assets recorded as
leasehold improvements of items the taxpayer claims to be included as
realty. Contractor will review to determine if any items of personal property
are not being reported.
1.3.3.7 Contractor will review the list of items purported to be out of town,
declarations filed with other towns and shipping documents, examine for
accuracy for items not reported and will confirm with site visit.
1.3.3.8 Contractor will review application of additional depreciation and statutory
exemption, construction work in progress accounts, and reporting of
rebooked assets.
1.3.3.9 Contractor will verify the authenticity and reliability of the property owner’s
asset records and expense records related to the supplies on hand
estimate.
1.3.3.10 Contractor will review receipts for items reported as sold or scrapped,
examine and reconcile sales receipts, salvage receipts, and confirm with a
site visit
1.3.3.11 Contractor will prepare and submit a detailed report to the County of each
account. In all cases, whether audits reveal discrepancies or not, the
Assessor will be provided a written report summarizing the procedures
used, with the results and all necessary supporting documentation.
1.3.3.12 Contractor may be asked to serve as a witness or otherwise participate in
the conduct of a formal administrative or judicial hearing in connection with
an account appeal of any increased assessment resulting from the Auditor's
efforts at no additional charge. Participation is at the sole discretion of the
Assessor.

SERIAL 210231-ITN
1.3.3.13 Contractor will identify omitted accounts and will report to the County
information pertaining to all omitted accounts identified.
1.3.3.14 Contractor may meet formally or informally with the Assessor or his
designee, upon request, at mutually agreed upon times throughout the
duration of the audit program.
1.3.3.15 Contractor will complete the asset and expense analysis and schedule an
exit interview within 20 days of the initial interview with the property owner
or representative to discuss audit determinations and any aspects/issues of
the audit that the property owner requests to discuss.
1.3.3.15.1 The contractor should make reasonable efforts to conduct the
exit interview in person.
1.3.3.15.2 The contractor shall provide the Assessor’s office with a copy
of the minutes of each such exit interview with work papers.
1.3.3.15.3 The contractor should notify the Assessor or his or her
representative of the exit interview so they may attend the exit
interview if they choose.
1.3.3.15.4 The contractor should provide the property owner or
representative a short, written summary of the audit results at
the exit interview or within 10 business days if adjustments
need to be made and an explanation of any matters the auditor
deems significant.
1.3.3.15.5 The property owner or representative may request an
explanation of specific audit determinations.
1.3.3.16 If a property owner or representative does not cooperate in the scheduling
of an initial interview, site visit, or exit interview, the work papers shall reflect
that.
1.3.3.17 Contractor will provide a summary of assessable costs by schedule and
equipment class by year of acquisition for all years audited, with supporting
work paper documentation that contains a complete asset listing for the
property owner and allows a reviewer to follow the auditor’s review and
reconciliation process that has led to the develop of the summary.
1.3.3.18 Contractor shall document property location changes, pending property
location changes, and any other business changes, such as a pending or
recent sale, closing, or transfer.
1.3.3.19 Contractor shall submit the following audit workpapers electronically within
20 days of completion of the audit:
1.3.3.19.1 minutes of the initial interview with the property owner,
representative who has personal operational knowledge of the
financial record keeping practices for any business personal
property owned, or that they have charge or control of, in
Maricopa County, Arizona.
1.3.3.19.2 minutes of exit interviews. If no exit interview occurred, include
documentation of attempts to schedule an interview in the work
papers.

SERIAL 210231-ITN
1.3.3.19.3 include the record of a personal inspection of the property
owner’s location.
1.3.3.19.4 a complete and comprehensive listing of the property owner’s
fixed assets including supplies on hand in Maricopa County,
Arizona for the indicated tax year(s) under review, and a
reconciliation between that listing and the summary of assets
used to calculate the owner’s assessments. If the business has
an operating history less than two years, then the audit work
papers shall include information as of the dates of operation.
1.3.3.19.5 all materials which evidence the documentation and process(es)
used to authenticate the listing of the owner’s fixed assets
including the supplies on hand.
1.3.3.19.6 a listing of the specific procedures in the audit program actually
performed.
1.3.3.19.7 the real property information used as the basis for determining
the allocation of fixed assets expenditures between the real
property and personal property assessments.
1.3.3.19.8 a summary of assessable costs by schedule and equipment
class by year of acquisition for all years audited, application of
the additional depreciation and the statutory exemption if
applicable for the year(s) under review. If the business has an
operating history less than two years, then the audit work papers
shall include information as of the dates they were in business.
1.3.4 The contractor shall provide a separate report to the Assessor regarding changes
or potential changes. Such reports shall include:
1.3.4.1 Address
1.3.4.2 Company name
1.3.4.3 Parcel and Business Personal Property ID numbers (as assigned by the
Assessor)
1.3.4.4 Business personal property assets at that location
1.3.4.5 Real property buildings or other structures
1.3.5 Processing of Business Personal Property Statements (AZ DOR Form 82520)
1.3.5.1 The Contractor shall provide a per-account price to review and process
business Personal Property Tax Statements.
1.3.5.2 Property statements will be provided to the Contractor either as a PDF
copy of the original paper filing, or as an Excel file prepared using the
Assessor’s Excel-based e-file process and compared against prior year
statements to verify changes required.
1.3.5.3 The Contractor price should reflect processing of a minimum of 10,000
statements.
1.3.5.4 Contractor is not to deviate from the file format and contents within the
Assessor’s Excel workbooks built for e-filers. If the contractor chooses to
utilize a process outside of the Assessor’s Excel workbooks, that process
should not be incorporated into the Assessor’s Excel workbooks.

SERIAL 210231-ITN
1.3.5.5 When the contractor’s staff completes their review of the Excel files, they
will upload the files to the web-based file sharing system in order to be
retrieved by the Assessor’s office.
1.3.5.6 County will provide access to and training for its Excel-based e-file
application to process business property statements. Assessor will
make available Excel files through a web-based file sharing system
(e.g., OneDrive), which can then be accessed and distributed to the
contractor’s staff.
1.3.6 Training will include the following:
1.3.6.1.1 instruction on how the conditional formatting and formulas
work within the Excel file.
1.3.6.1.2 demonstration of how to process the Excel file.
1.3.6.1.3 reference materials available on a web-based file sharing
system (e.g., OneDrive) such as valuation table index and
coding guidelines.
1.3.6.1.4 instruction of what to do when existing accounts are to be
deleted and when new accounts must be created.
1.3.6.1.5 It will be the contractor’s responsibility to ensure that their
own staff members are trained to correctly and accurately
process the Excel files.

SERIAL 210231-ITN
EXHIBIT C
CONTRACTOR PROPOSAL
Executive Summary
Founded in 1979, Tax Management Associates, Inc. (TMA) has grown into one of the nation’s largest and
most experienced providers of revenue enhancement services for state and local government for a few
simple reasons; we provide the most knowledgeable and experienced staff anywhere, we treat the taxpayer
with respect and courtesy, and we ensure that our clients’ expectations and goals are met.
TMA is based in Charlotte, North Carolina where it maintains its corporate headquarters. As part of our
contract and commitment to Maricopa County, TMA opened a branch office in Phoenix Arizona. If selected,
TMA will continue to utilize and enhance the staff working in this office for this project. In addition, TMA also
has branch offices serving Brighton, Michigan; Gwinnett, Georgia; Nashville, Tennessee; and Indianapolis,
Indiana.
The TMA staff consists of some of the most educated and knowledgeable professionals in the field of ad
valorem taxation. These experts include CPAs, MBAs, one Ph.D. and Personal Property Specialist (PPS)
designees. TMA’s staff includes over 60 full time auditors who are backed by support staff, IT professionals,
and a management team with over 500 client engagements either completed or in progress.
For much of TMA’s existence, TMA’s core business has revolved around personal property auditing for
local jurisdictions. For over 30 years, TMA has performed these services for over five hundred (500) state
and local government clients in twenty-three (23) states including the State of Arizona. For over 10 years,
we have conducted projects in the following Arizona counties: Coconino, Gila, Graham, Maricopa, Pima,
Pinal, Yavapai, and Yuma.
Our Outsourcing service assists jurisdictions faced with retirements, asset reallocation, or budget deficits,
as an ideal staffing solution. From processing personal property returns to listing, to billing, to discovery,
and audit, our staff successfully performs all facets of a project so your office staff can concentrate on other
value-added initiatives. With more than 40 years of experience in the property tax industry, TMA can provide
experts to supplement your local tax office.
In addition to Business Personal Property Auditing and Outsourcing Consulting Services, TMA also
performs the following services:
Our Services:
 Discovery of Non-Reporting Businesses
 Hotel/Motel Tax Audits
 Public Utility Audits, Appraisals on Locally Assessed Properties
 Sales and Use Tax Audits
 Gross Receipts Audits
 Franchise and License Fee Audits
 Short Term Rental Tax Audits
 Homestead Exemption Audits
 Special Ad Valorem Projects
 Customized Software Solutions

SERIAL 210231-ITN
TMA’s Discovery service utilizes our internal IT division to locate and record information on all businesses,
new and old, within your jurisdiction. Our Discovery service ensures that all business owners are identified
and listing, thereby increasing confidence in the tax process and alleviating the tax burden from
long standing business owners.
In addition to TMA’s audit and outsourcing consulting staff, TMA has fully staffed call centers in Brighton,
Michigan and Charlotte, North Carolina to assist in TMA’s Discovery Services, Homestead Exemption Audit
Services, and Outsourcing Services. These two groups use the latest technology and Voice Over Internet
Protocol (VOIP) phone systems to provide a level of taxpayer service second to none.
Supporting Software & Services
In addition to performing audits, TMA is also known for creating innovative software for assessing officials.
Tax Management Associates’ Cost Analysis Valuation System (CAVS) is an online valuation guide that
provides thousands of personal property items represented in hundreds of documented businesses. This
product allows you to move away from arbitrary and capricious valuations to establish both fair and
defensible values using cost data. TMA designed CAVS to be an easily accessible, dynamic solution. It
relies on a line by line items of cost data to assist Assessor in arriving at reliable valuations for smaller
businesses. Each business type within the CAVS system is capable of customization including: adding or
removing items of cost, modifying costs within line items, adjusting the total figure up or down by set
percentages and pre-selecting specific ranges according to quality or size.
Taxscribe® is an online portal for taxpayers to expedite the filing process of business personal property
taxes. Benefiting taxpayers and assessing officers alike, the electronic form eases entry and validates data
to eliminate incorrect figures, unsigned documents, and paper waste. This customized solution provides
the jurisdiction a streamlined review and acceptance process with cleaner incoming filings, online views,
workflow processing, and direct messaging.
We also offer online access to TMA’s portal, Informer, keeping you up to date on all of your TMA services.
Informer provides real-time updates, statistics, and detailed information for each service provided to your
jurisdiction including Audit, Discovery and Homestead services.
General Approach & Methodologies
Processes and Deliverables
1. Establish Scope and Expected Results
TMA executives and audit managers will meet with County representatives to establish the actual scope
document associated with this project. The scope document will identify the high-level objectives as well as
the expected volume and timeline for completion. TMA will offer up a management and audit team to meet
these objectives and both parties will sign off on the scope document.
2. Decide on Deliverables Format and Timeline
TMA will, at the same time as the scope document, decide with the County on the number and format of
deliverables to be expected during the project. These items may include audit correspondence, templates,
summaries and other audit documentation as well as agreed upon management reports. A timeline for
delivery will be established including weekly, monthly, quarterly and annual submissions of work
deliverables.
3. Pull Files for Audit
The County will pull the requisite number of files previously agreed upon and submit to TMA for the initial
phases of processing returns and audits including data recording and first correspondence with the
taxpayer. The number of files will be determined from the scope document formed in Process 1. However,
should the County wish to change or modify the number of deliverables, TMA will be open to scope change
at this time.

SERIAL 210231-ITN
4. Perform Processing Returns and Business Personal Property Audits Assigned
TMA outsourcing and audit and support staff will begin the process of completing all of the personal property
returns and audits presently assigned to it for the given period. This will include standard audit procedures
including requesting information from the taxpayer (POS reports, cash register tapes, monthly income
statements, sales ledgers, accounting reports, federal tax returns, and profit & loss statements) and
ultimately beginning the reconciliation process. Once the audit is completed, a summary report will be
generated and sent to the County’s representative for review.
5. Conduct Weekly Calls and Monthly Reviews
TMA managers will conduct weekly phone calls to update the County on progress with the program and
identify any potential problems. More formal monthly updates may be held as deemed necessary by the
County.
Business Personal Property Audit Methodology
Since 1987, TMA has been in the business of performing compliance reviews on businesses for state and
local government.
The process of verifying taxes filed by businesses and individuals ensures equity and uniformity in the tax
system. It is also an important tool to maximize revenues legally owed to the jurisdiction in question. Without
such checks in place, fraud, waste, and abuse are most certainly going to occur whether by accident or by
design.
The following methodology explains in detail the steps to completion for a successful compliance program.
These steps are typically initiated regardless of the type of account being examined:
1. Notify the Taxpayer
TMA will prepare a form letter to be mailed to the assigned account. This letter will be forwarded to the
County for proper signature and for mailing. This letter informs the taxpayer of an intended audit and advises
the taxpayer that a TMA representative will be making contact for scheduling the audit date.
2. Make initial contact with the Taxpayer
A TMA representative will contact the taxpayer by telephone to determine the individual with whom the
auditor should be speaking regarding the scheduling of an audit appointment and the place at which the
financial accounting records are located.
Once the proper individual and the place at which the accounting records are located are determined, the
TMA representative will consult with the applicable party to determine an appointment date and to respond
to questions. At this time, discussions will usually relate to the type of financial documentation that will be
required for audit completion. TMA places emphasis on cooperating with taxpayers and scheduling audit
appointments at the convenience of the taxpayer, provided the elapsed time is within reason.
3. Prepare Confirmation Letter
Once the appointment has been made by phone, TMA creates a letter to the taxpayer to confirm the
appointment date and time. This letter also notifies the Assessor of the scheduled audit, the name of the
auditor and the place at which the audit will be performed. The letter is created on the Assessor’s letterhead
for authorized signature.
4. Audit Performance
According to internal TMA audit rules, it is imperative that the auditor arrives on time as scheduled, dressed
appropriately, and prepared to perform the audit. Any delay should promptly be communicated to the
taxpayer and the project manager and the reason for delay adequately explained.

SERIAL 210231-ITN
Upon arrival, the auditor usually has a meeting with the taxpayer and/or his/her representatives, to explain
TMA's relationship with the County Assessor and Project Manager. The auditor also utilizes this time to ask
questions regarding their accounting records and accounting policies. A walk-through of the facility where
the personal property is located may take place at this time. Notes will be taken regarding observations
throughout the walk-through.
The auditor will review applications of additional depreciation where applicable, review property application
of statutory exemption, review construction in progress, and reporting review of rebooked costs. The
taxpayer, or knowledgeable business representative, usually participates in the verification of information
contained in their listings as the auditor moves forward with the audit. The auditor will request additional
information if needed and respond to any questions the taxpayer may have regarding the findings. The
taxpayer is also advised that a complete summary of the findings will be forwarded along with any proposed
assessment. If the audit results in a finding of listing compliance, the taxpayer is informed, thanked for their
time, and advised that a letter will be mailed to confirm the findings.
5. Prepare Audit Report for Assessor
Upon the auditor’s return to their workplace, a report, inclusive of checklists and details, is prepared for the
project manager for review and approval. This summary will contain a breakdown of all business assets by
year and proper schedule classification.
Upon approval, a letter that fully explains the audit findings is prepared and forwarded to the County
Assessor. This letter is considered a "Position Letter." The Assessor and Project Manager review the
findings and is responsible for final determination prior to any notice being mailed to the taxpayer. If there
are adjustments needed, the auditors will be advised and will respond accordingly. Upon approval, the
letter is initialed and returned to TMA for the final draft of notice to the taxpayer.
TMA will also include property location changes, impending property location change, when applicable, or
other business changes such as impending close. This information will be submitted to the Assessor when
received by TMA in order to adequately document changes in property.
6. Prepare Notice of Audit findings for taxpayer
Upon completion of final audit findings as approved by the Assessor, a notice will be prepared for mailing
to the taxpayer. This notice will be prepared on the Assessor’s letterhead and signed by the Assessor or
Project Manager. This letter represents a detailed analysis of the audit findings and defines the errors or
omissions causing any proposed additional assessments by classes of assets.
In addition, the taxpayer is advised of the appeal procedures to be followed if an exception is taken to the
findings or proposed assessment. TMA defends its audit findings throughout all appeal processes.
7. Audit Follow-up
If the taxpayer files an exception to the audit findings, the auditor will review any claim or documentation
the taxpayer provides to support a change in the audit findings including an updated review of the
accounting records to verify additional data. The auditor will adjust the audit findings accordingly if justified
and approved by the Assessor. It is rare for any assessment generated from a TMA audit to be appealed
further than the administrative level.
8. On-site Reviews
It is TMA's practice to conduct a walk-through of the facility where the audited personal property is located
whether or not required by contract. This process will be performed on all field audits performed by TMA
audit staff.
9. Defense of Audit Findings
TMA will provide the Assessor’s Office or its legal counsel, representation and/or testimony on behalf of the
Assessor’s Office as an expert witness during appeals and/or litigation regarding the audit findings.

SERIAL 210231-ITN
Management Reports
TMA provides internal and external status reports regarding audit status.
TMA maintains an internal database of all audit activity, and TMA has dedicated staff able to provide custom
reports to your jurisdiction. The following picture shows TMA’s internal system, Athena. Athena tracks
projects by state, jurisdiction, and contract. Each detailed record is kept within a line item detailing the
record number, taxpayer name, audit size, discovery result, current status, and value of the discovery.
TMA’s external system, Informer, is available to provide real-time updates to clients, keeping them up to
date on all TMA services.
Administration and Processing of e-Filed Personal Property Returns
Maricopa County is seeking services to assist in the processing of personal property Statements (AZ DOR
Form 82520) received through its E-filing system. This includes identifying and processing assigned Excel
spreadsheets received during the listing period from January to May.
TMA is currently performing this service for Maricopa County as well as operating similar programs in
jurisdictions in other states with tremendous success. TMA is currently staffed for comprehensive listing
administration programs under separate and distinct staffs within the company. TMA’s size (160
professionals) allows it to split its services into distinct units under dedicated management in order to
concentrate on the task at hand. TMA believes that it is the only company in the country that has dedicated
staff for each of the areas found within this ITN.
TMA staff will process assigned business personal property statement returns filed using the Maricopa
County Assessor’s Office E-filing system. Maricopa will provide TMA with an E-file “template” for each
taxpayer in Excel format. This template includes taxpayer-provided data as of current lien date, previously
filed data with historical asset coding, account and location information, and template for placement of
current assets to be imported into Maricopa’s CAMA system.

SERIAL 210231-ITN
TMA will perform the following functions on the assigned E-filed personal property statements:
 Organize and format taxpayer asset listing to work with Maricopa’s E-file template. This would
include combining taxpayer’s electronic asset listing(s) into a singular list for purposes of importing
into the County’s template.
 Compare current data with previously filed data to carry forward historical asset coding and identify
new acquisitions.
 Code new acquisitions in accordance with Arizona DOR guidelines using Maricopa “Trend Coding.”
 Verify address information for new account assignment or account deletion to be performed by
Maricopa staff.
 Submit completed templates to Maricopa for review and approval.
TMA would consider the following items out of scope:
 Processing of paper filed returns
 Contacting taxpayers for additional information
Training Program
TMA offers to train the personnel of the jurisdiction in every aspect of the business personal property audit
process from reviewing and benchmarking returns to audits on Fortune 500 corporations. This training
comes at no additional cost to the jurisdiction and we feel it is necessary to complete the audit program.
Staff will be encouraged to join TMA auditors on audits from time-to-time and learn the methodologies of
auditing and the different approaches used to complete a full-scale audit program. TMA will also train the
jurisdiction in all aspects of TMA’s ad valorem expertise including, but not limited to: discovering non-listing
entities, verification of all self-assessed taxes, and working with taxpayers on difficult issues. This training
may be one-on-one or in a classroom setting.
Customer Service and Public Relations
TMA places the utmost importance on customer service and public relations. TMA prides itself on its
comprehensive public relations program and the professional manner in which TMA treats the individual
taxpayer. TMA’s objective has always been to deliver a successful revenue enhancement project that the
jurisdiction can be proud of when communicating with its constituents and peers. TMA understands that
interactions with taxpayers need to be professional and courteous, while also achieving the goals of the
project. TMA has the know-how to successfully manage these taxpayer interactions and strives to create a
positive experience at every opportunity.
TMA’s goal is to always remain professional and understanding while educating and helping taxpayers to
fulfill applicable tax requirements as well as helping them complete the process and conducting an exit
interview with the taxpayer to reconcile findings. We consider ourselves to be the client’s number one
ambassador and would adhere to all customer service requirements and standards as required by Maricopa
County.
TMA considers customer service to be a top priority. TMA will use the following customer service guidelines
in executing the proposed solution:
● Taxpayers will be able to reach TMA representatives via email or a toll-free 800 number.
TMA has a fully staffed call center available to handle high call volume. Additionally, TMA
does not implement an Interactive Voice Response (IVR) system, meaning that every call
is answered by a person. Our research has shown that customer satisfaction drops the
longer an individual is sent through a recording tree. Therefore, we do not use that
technology.
● Given the sensitive nature of taxpayer issues, TMA customer service representatives are
given extensive training in customer service, so that they are equipped to handle the most
difficult taxpayer scenarios. TMA representatives are always taught not to assume guilt,
but to ask questions and clarify.
● As TMA understands that each jurisdiction has its own laws, requirements, and

SERIAL 210231-ITN
preferences, each employee continually undergoes training on the unique requirements for
each jurisdiction. This ensures that employees provide accurate information to the
taxpayers they are helping.
● TMA continually sets customer service goals for its employees. Additionally, all phone calls
are recorded for quality assurance and training purposes and are periodically monitored to
check for potential issues.
● TMA continuously trains and retrains employees to address any issues and to ensure and
maintain the highest level of professionalism in all taxpayer interactions.
Project Personnel
TMA employs only the highest quality professionals to participate in its audit engagements, including CPAs,
PPS designees, and other similar accounting and investigative experts. TMA’s full-time auditors and
investigators are backed by support staff, IT professionals, and a management team with over 500 client
engagements either completed or in process. The TMA staff goes through a rigorous training regimen
beginning with the initial employment screening of qualified accounting majors or individuals with similar
experience. Employees are required to apprentice under experienced TMA staff and constantly gain
valuable insight through continuing education, in-house training seminars, and state specific certification.
Our auditors are considered the most experienced and professional in the nation. TMA also travels to the
taxpayer’s corporate headquarters for our audits where necessary to ensure the highest level of quality
service. This gives our auditors the chance to sit down with taxpayers, discuss the relevant issues, educate
in local statutes/ordinances, and ultimately resolve any outstanding issues. By meeting face to face with
taxpayers, TMA may assure the jurisdiction that its taxpayers are treated with dignity and respect during
the entire process.
Management Personnel Profiles
Richard H. (Chip) Cooke, Jr., MBA – Chief Executive Officer
Chip Cooke will oversee the project through the scope establishment and contract assignment phase of
the engagement. Chip will work with key County personnel to make sure that the engagement is
underway according to the County’s time schedule and goals. Chip has been with TMA since 1994 and
holds an MBA from Wake Forest University.
Mark C. Cooke, Ph.D. – Chief Innovations Officer
Dr. Mark Cooke has been with TMA since 2004 and serves as Chief Innovations Officer, including Legal
Residence Exemption Audit, Homestead Exemption Audit, Outsourcing, and Discovery Service programs
for the company. Mark received his Ph.D. from the University of Connecticut and utilizes his experience to
manage all of TMA’s complex ad valorem solutions for state and local government.
Tom Tucker – Chief Operations Office, PPS
Tom Tucker is the Chief Operations Officer and has had oversight responsibilities for every TMA audit
engagement since 1987. In addition, Tom is an expert auditor who will personally oversee any particularly
large or complex audits. Tom holds IAAO’s prestigious PPS designation (Personal Property Specialist), one
of only a handful in the United States today.
Dale Baker – Deputy Chief Operations Officer
Dale Baker currently oversees all of TMA’s existing audit engagements. Dale has been with TMA since
1989. He is a seasoned auditor who may work with TMA field auditors on select engagements requiring his
expertise. Dale will oversee the overall project in conjunction with a TMA branch office manager.

SERIAL 210231-ITN
Supervisory & Project Staff
Renato Berisha – Personal Property Regional Manager
Renato is responsible for overseeing operations in the state of Arizona. Additional responsibilities include
comprehensive reconciliations of personal property for TMA’s Audit Division. Duties also include the training
of new audit personnel, handling of complex appeals, and education and training of jurisdiction staff to all
aspects of personal property administration and accounting techniques.
Al Consiglio – Director, Special Projects
Al started with TMA in 2003 and is responsible for managing special projects including Outsourcing
Projects. Al reviews all files and is in charge of personnel issues for auditors. He is the liaison between
TMA and the local jurisdictions. He will also assist in conducting appeals.
Jennifer Hoskins – Special Projects Manager
Jennifer has worked in the personal property industry for over 20 years and has been with TMA for 16 of
them. Jennifer has worked in TMA’s Business Personal Property Audit Division, Information Technology,
Sales & Marketing Division, and the Special Projects Division where she is heavily involved in TMA’s
Administrative Outsourcing Projects. Jennifer is involved with technology implementation and creates
state-specific templates for use by TMA’s audit staff to complete audits based on client specifications.
Arizona Project Personnel
April Feliciano – Lead Manager
April will serve as the Maricopa Lead Manager and Senior Auditor.
Vianey Lopez – Senior Auditor
Liz Palm – Senior Auditor
Senior Auditor associates will analyze the financial information and conduct a cost reconciliation on the
business personal property schedule under review. This analysis will include but is not limited to reviewing
– chart of accounts, trial balances, general ledgers, depreciation schedules, profit and loss statements,
income statements, lease agreements and a site visit of the facility. Senior Auditor associates will conduct
interviews with the taxpayer or agent to determine that all appropriate information has been provided. Once
the review has been completed, an exit interview with the taxpayer or agent will be conducted to share the
results of the review. They will be in contact with the jurisdiction to determine any real verse personal
property issues should they arise.