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Board of Supervisors' Agenda March 23, 2016 2013: TX2012-000854; TX2013-000255; 2014: TX2014-000191; 2014/2015: TX2013-000717; TX2013-000719; 2015: TX2014-000157; TX2014-000158; TX2014-000666; TX2015-000127; TX2015- 000989; 2015/2016: ST2015-000050; 2016: 5T2015-000026; 5T2015-000047; ST2015-000069; ST2015-000217; ST2015- 000517; 5T2015-000612; TX2015-000013; TX2015-000341; TX2015-000929; TX2015-000730; 2013 SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/10/2016 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PALMER Prepared by: MCGUIRE} / COXA Employee #: 7501 / 3710 Tax Case: TX20 12 - 000854 Parcel #: see attached Tax Year: 2013 Plantiff: PHOENIX MIDTOWN CENTER LTD PARTNERSHIP LAND IMPS FCV RATIO CURRENT 6,489,857 8,420,143 14,910,000 parcel see RECOMMENDED: 3,699,785 4,800,215 8,500,000 TASR ' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2012-000854 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Rule A2 A2 SP27070 of 1 1 Class N/C N/C Page: FCV 214,975 8,285,025 8,500,000 HOLLY MCGUIRE COXA Impr 18,670 4,781,545 4,800,215 Appraiser: Specialist: Basis: Land 196,305 3,503,480 3,699,785 RECOMMENDATION Recommended: PARTNERSHIP PUC N/C I WC TX2012-000854 19.5 @19.5 LTD Class © 1.12 1.12 SETTLEMENT CENTER Judgment LPV 323,299 14,532,910 14,856,209 MIDTOWN Per APPEAL - 19 PHOENIX PALMER CODE FCV 377,090 14,532,910 14,910,000 TAX Plaintiff: Attorney: Reason: Impr 32,748 8,387,395 8,420,143 Land 344,342 6,145,515 6,489,857 2 TX2012-000854 Parcels 10-MAR-16 2013 of PUC 1770 1514 Year Case: Date: Tax Tax Number Current: Parcel 118-33-135 118-33-137D Totals: SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty.. PRESTON Prepared by: JOHNSTON / ANDERSEN Date: 03/15/2016 Employee 11.. 7783 / 3302 Tax Case.. TX2013-000255 Parcel #: 303-82-445 Year: 2013 Plantiff HANISTRA SQUARE INVESTORS LLC LAND IMPS FCV RATIO CURRENT 1,253,558 3,185,615 4,439,173 19.50 % RECOMMENDED: 850,000 2,150,000 3,000,000 N/C 'Yo Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2013-000255 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund.. N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.8 @ 19.50 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.8 @ 19.50 % 1410 0 % CLASS @ 0.00 % 0 % CLASS g 0.00 % Settlement Recommendation Date: March 1, 2016 To: Lou Coin us, Esq Division of County Counsel From: Maricopa County Assessor's Office RE: Case 7X2014 -000191 Plaintiff: CMC Steel Fabricators, Inc. Personal Property Account: 9157752 Sec LI red to Parcel: 304-63-004E Situs Address: 11444 E. Germann RD. Mesa, AZ. 85212 After review of the above referenced case, the Maricopa County Assessor's Office recommends a total full cash value and legal classification as indicated below. All work-ups and supporting data are attorney work products and confidential unless othetwise specified. Tax Year: 2014 Other Years if Applicable: 2.015 Current Recommended Personal Property FCV: $ 90,711,200 Personal Property FCV: 82,000,000 Real Pr FCV if Secured: NO CHANGE TO RP FCV: Total Valuation $ 90,711,200 Total Recommended FCV: 82,000,000 Legal Classification Change: NO Multiple Account App 9 : NO Plaintiff's Offer: $ 81,500,000 Plaintiff's Repr9s'entative: James Busby Account 9157752 Tax Area Code N/C FCV - PP ONLY 82,000,00() LPV - PP ONLY 82,000,000 Legal Class 1.10 Exempt Amount Per Statute Statutory Exemption per /IRS 42-11127(c) Assessment Ratio (AR) 19% AR Applies to Taxable Amount Other Charges Basis: Negotiated Settlement. Risk Management Analysis. Approvals: Subz:t:,,,, ted by" Revi wed by: 1/2M f. Ray B BPP Manager Lisa Bow*, LitigatpfDirector Litigation Approved By: 2014 / 2015 SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: JOHNSTON / COX_A Date: 03/09/2016 Employee #: 7783 / 3710 Tax Case: TX2013-000717 Parcel #: 206-09-024 Year: 2014 Plantiffi EP T DEER VALLEY INC LAND IMPS FCV RATIO CURRENT 4,813,400 7,917,644 12,731,044 19.00 % RECOMMENDED: 3,600,000 5,900,000 9,500,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2013-000717 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 19.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 °A CLASS 1.12 @ 19.00 % 2520 0 % CLASS @ 0.00 % 0 % CLASS * 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: JOHNSTON / COXA Date: 03/09/2016 Employee #: 7783 / 3710 Tax Case: TX2013-000717 Parcel #: 206-09-024 Year: 2015 Plantiff: EPT DEER VALLEY INC LAND IMPS FCV RATIO CURRENT 4,813,400 8,722,000 13,535,400 18.50 % RECOMMENDED: 3,300,000 6,000,000 9,300,000 N/C Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2013-000717 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 18.50 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 °A) CLASS 1.12 @ 18.50 % 2520 0 % CLASS @ 0.00 % 0 % CLASS g 0.00 % SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/09/2016 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEMSOHN Prepared by: JOHNSTOI\ / COXA Employee #: 7783 / 3710 Tax Case: TX2013-000719 Parcel #: see attached Tax Year: 2014 Plantn AMERICAN MULTI—CINEMA INC LAND IMPS FCV RATIO CURRENT 4,254,500 10,922,400 15,176,900 parcel see RECOMMENDED: 2,750,000 7,090,000 9,840,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2013-000719 Cunent Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 139-10-013C 139-10-0136 Parcel Current: Number Tax Tax Date: Case: Year 1430 1436 PUC of 2014 09-MAR-16 Parcels TX2013-000719 2 4,254,500 2,548,200 1,706,300 Land 10,922,400 10,269,200 653,200 Impr Reason: Attorney: Plaintiff: 15,176,900 12,817,400 2,359,500 FCV CODE LEIBSOHN AMERICAN TAX 19 - APPEAL Per MULTI-CINEMA 13,380,480 11,020,980 2,359,500 LPV Judgment SETTLEMENT 1.8 1.8 INC @ @ Class 19% 19% 1 TX2013-000719 N/C N/C PUC Recommended: RECOMMENDATION 2,750,000 1,650,000 1,100,000 Land Basis: Specialist: Appraiser: 7,090,000 6,665,000 425,000 Impr COXA JOHNSTON 9,840,000 8,315,000 1,525,000 FCV TRACY Page: N/C N/C Class 1 of SP27070 1 A2 A2 Rule SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/09/2016 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: JOHNSTOI\ / COXA Employee #: 7783 / 3710 Tax Case: TX2013-000719 Parcel #: see attached Tax Year: 2015 Plantiff: AMERICAN MULTI —CINEMA. INC LAND IMPS FCV RATIO CURRENT 4,086,300 11,277,100 15,363,400 see parcel RECOMMENDED: 2,750,000 7,090,000 9,840,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment TX2013-000719 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 139-10-013C 139-10-013B Parcel Current: Number Tax Tax Date: Case: Year 1430 1436 PUC of 2015 09-MAR-16 Parcels TX2013-000719 2 4,086,300 2,548,200 1,538,100 Land 11,277,100 10,640,300 636,800 Impr Reason: Attorney: Plaintiff: 15,363,400 13,188,500 2,174,900 FCV CODE LEIBSOHN AMERICAN TAX 19 - APPEAL Per MULTI-CINEMA 13,746,929 11,572,0291.8 2,174,9001.8 LPV Judgment SETTLEMENT INC @18.5% © 18.5% Class TX2013-000719 N/C I N/C PUC Recommended: RECOMMENDATION 2,750,000 1,650,000 1,100,000 Land Basis: Specialist: Appraiser: 7,090,000 6,665,000 425,000 lmpr COXA JOHNSTON 9,840,000 8,315,000 1,525,000 FCV TRACY Page: N/C N/C Class 1 of SP27070 1 A2 A2 Rule 2015 SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/10/2016 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PALMER Prepared by: MCGUIREI / COXA Employee #: 7501 / 3710 Tax Case: TX2014-000157 Parcel #: see attached Tax Year: 2015 Plantiff: PHOENIX MIDTOWN CENTER LTD PARTNERSHIP LAND IMPS FCV RATIO CURRENT 6,299,457 11,161,543 17,461,000 parcel see RECOMMENDED: 3,968,500 7,031,500 11,000,000 TASR ' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2014-000157 The Maricopa County Assessor's Office Current Tax: N/A does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Mar icopa County 301 West Jefferson Phoenix, AZ 85003 Cty. Atty: PRESTON Prepared by: JOHNSTON / ANDERSEN Date: 03/14/2016 Employee #: 7783 / 3302 Tax Case: TX2014-000158 Parcel #: 215-07-235 Year: 2015 Plantiff HOBC LLC LAND IMPS FCV RATIO CURRENT 1,338,678 7,494,322 8,833,000 18.50 % RECOMMENDED: 985,000 5,515,000 6,500,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2014-000158 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 18.50 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 18.50 % 1522 0 % CLASS @ 0.00 % 0 % CLASS g 0.00 % Rule A2 A2 SP27070 1 of 1 Class N/C N/C Page: FCV 234,740 10,765,260 11,000,000 HOLLY MCGUIRE COXA Impr 24,055 7,007,445 7,031,500 Appraiser: Specialist: Basis: Land 210,685 3,757,815 3,968,500 RECOMMENDATION Recommended: PARTNERSHIP PUC 1 N/C N/C TX2014-000157 18.5 18.5 LTD Class 1.12© © 1.12 SETTLEMENT CENTER Judgment LPV 372,621 15,259,556 15,632,177 MIDTOWN Per APPEAL - 19 PHOENIX PALMER CODE FCV 372,621 17,088,379 17,461,000 TAX Plaintiff: Attorney: Reason: Impr 38,185 11,123,358 11,161,543 Land 334,436 5,965,021 6,299,457 2 TX2014-000157 Parcels 10-MAR-16 2015 of PUC 1770 1514 Date: Year Tax Case: Tax Number Current: Parcel 118-33-135 118-33-1370 Totals: SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PALMER Prepared by: MCGUIRE' / ANDERSEN Date: 03/03/2016 Employee #: 7501 / 3302 Tax Case: TX2014-000666 Parcel #: 217-13-809 Year: 2015 Plantiff: BG ICE LLC LAND IMPS FCV LPV RATIO CURRENT 3,223,503 13,970,340 17,193,843 18.50 9s RECOMMENDED: 1,687,320 7,312,680 9,000,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2014-000666 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 18.50 °A 0 % CLASS g 0.00 % o % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 18.50 % 2560 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/03/2016 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PATTERSON Prepared by: BARR / ANDERSEN Employee #: 7550 / 3302 Tax Case: TX2015-000127 Parcel #: see attached Tax Year: 2 015 Plantiff: HECKETHORN TOWERS LLC LAND IMPS FCV LPV RATIO CURRENT 2,660,848 16,689,152 19,350,000 see parcel RECOMMENDED: 2,475,000 15,525,000 18,000,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment TX2015-000127 The Maricopa County Assessor's Office Current Tax: N/A does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Rule A2 A2 $227070 1 of 1 Class N/C N/C LPV Page: FCV 16,573,000 1,427,000 18,000,000 MARY BARR ANDERSEN Impr 15,415,000 110,000 15,525,000 Appraiser: Specialist: Basis: Land 1,158,000 1,317,000 2,475,000 RECOMMENDATION Recommended: PUC N/C N/C TX2015-000127 18.5 18.5 Class @ 1.12 © 1.12 SETTLEMENT LLC Judgment LPV 17,815,216 1,534,784 19,350,000 TOWERS Per - APPEAL HECKETHORN PATTERSON 19 TAX CODE FCV 17,815,216 1,534,784 19,350,000 Plaintiff: Attorney: Reason: Impr 16,570,678 118,474 16,689,152 Land 1,244,538 1,416,310 2,660,848 2 TX2015-000127 Parcels 03-MAR-16 2015 of PUC 1524 1511 Year Case: Date: Tax Tax Number Current: Parcel 118-32-057 118-32-060 Totals: Settlement Recommendation Date: March 1, 2016 To: Lou Comus, Esq Division of County Counsel From: Maricopa County Assessor's Office rideodi 14-10-00101 g? RE: Case Plaintiff: CMC Steel Fabricators, Inc. Personal Property Account: 9157752 Secured to Parcel: 304-63-004E Situs Address: 11444 E. Germann RD. Mesa, AZ. 85212 After review of the above referenced case, the Maricopa County Assessor's Office recommends a total full cash value and legal classification as indicated below. All work-ups and supporting data are attorney work products and confidential unless otherwise specified. Tax Year: 201 Other Years if Applicable: 2014 Current Recommended Personal Property FCV: 88,886,500 Personal Property FCV: 79,000,000 Real Pr FCV if Secured: NO CHANGE TO RP FCV: Total Valuation $ 88,886,500 Total Recommended FCV: IY 79,000,000 Legal Classification Change: NO Multiple Account Appeal': NO Plaintiff's Offer: $ 79,000,000 Plaintiff's Representative: James Busby Account 9157752 Tax Area Code N/C FCV - PP ONLY $ 79,000,000 LPV - PP ONLY $ 79,000,000 Legal Class 1.10 Exempt Amount Per Statute Statutory Exemption per ARS 42-11127(c) Assessment Ratio (AR) 18.5% AR Applies to Taxable Amount Other Charges Basis: Negotiated Settlement. Risk Management Analysis. Approvals: Submitt by: ijrz_e Reviewed by: g_ /— Zes/ et2//t Ray Bell, P Manager Lisa Bovey, Litigati•yalirector Litigation Approved By: 2015 / 2016 SP2706.! ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/07/2016 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2015 - 000050 Parcel #: see attached Tax Year: 2015 PlailtifE SAFE HAVEN FAMILY LIMITED PARTNERSHIP LAND IMPS FCV RATIO CURRENT 2,132,000 8,528,100 10,660,100 see parcel RECOMMENDED: 1,745,000 6,980,000 8,725,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment ST2015-000050 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 172-01 Parcel Current: Number Tax Tax Date: -021 Case: Year 0181 PUC of 2015 07-MAR-16 Parcels ST2015-000050 1 2,132,000 2,132,000 Land 8,528,100 8,528,100 Impr Reason: Attorney: Plaintiff: 10,660,100 10,660,100 FCV CODE LEIBSOHN SAFE TAX 19 - HAVEN APPEAL Per FAMILY 10,660,100 10,660,100 LPV Judgment LIMITED SETTLEMENT 3. @10% Class I N/C PUG ST2015-000050 PARTNERSHIP Recommended: RECOMMENDATION 1,745,000 1,745,000 Land Basis: Specialist: Appraiser: 6,980,000 6,980,000 Impr LYLES BARR MARY 8,725,000 8,725,000 FCV Page: N/C Class 1 of SP27070 1 A2 Rule SP2706! ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/07/2016 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2015-000050 Parcel #: see attached Tax Year: 2016 PlaMiffi SAFE HAVEN FAMILY LIMITED PARTNERSHIP LAND IMPS FCV RATIO CURRENT 2,132,000 8,528,100 10,660,100 see parcel RECOMMENDED: 1,745,000 6,980,000 8,725,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2015-000050 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 172-01-021 Parcel Current: Number Tax Tax Date: Case: Year 0181 PUC of 2016 07-MAR-16 Parcels ST2015-000050 1 2,132,000 2,132,000 Land 8,528,100 8,528,100 Impr Reason: Attorney: Plaintiff: 10,660,100 10,660,100 FCV CODE LEIBSOHN SAFE TAX 19 - HAVEN APPEAL Per FAMILY 10,660,100 10,660,100 LPV Judgment LIMITED SETTLEMENT 3. Class @10% I ST2015-000050 PARTNERSHIP N/C PUC Recommended: RECOMMENDATION 1,745,000 1,745,000 Land Basis: Specialist: Appraiser: 6,980,000 6,980,000 lmpr LYLES BARR MARY 8,725,000 8,725,000 FCV Page: N/C Class 1 of sP27070 1 A2 Rule 2016 SP2706f. ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/15/2016 Maricopa County 3 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PRESTON Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2015-000026 Parcel #: see attached Tax Year: 2016 Plantiff: MARLEY PARK PHASE I LLC LAND IMPS FCV RATIO CURRENT: 111,892 691,474 803,366 see parcel RECOMMENDED: 69,640 430,360 500,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment ST2015-000026 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 509-14-627 509-14-626 509-14-625 Parcel Current: Number Tax Tax Date: Case: Year 2640 2640 0210 PUC of 2016 15-MAR-16 Parcels ST2015-000026 3 111,892 33,496 26,396 52,000 Land 691,474 55,900 55,900 579,674 Impr Reason: Attorney: Plaintiff: TAX 803,366 89,396 82,296 631,674 FCV CODE PRESTON MARLEY 19 - PARK APPEAL Per PHASE 708,995 60,170 52,571 596,254 LPV Judgment I LLC SETTLEMENT 1.12 1.12 1.12 Class @ @ @ 18% I I 18% I 18% 5T2015-000026 N/C N/C N/C PUC Recommended: RECOMMENDATION 69,640 20,848 16,428 32,364 Land Basis: Specialist: Appraiser: 430,360 34,791 34,791 360,778 Impr LYLES BARR MARY 500,000 55,639 51,219 393,142 FCV Page: N/C N/C N/C Class 1 of SP27070 1 A2 A2 A2 Rule SP2706! ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/07/2016 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PRESTON Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2015-000047 Parcel #: see attached Tax Year: 2016 Plantiff: EJG INVESTMENTS LLC LAND IMPS FCV RATIO CURRENT 576,300 397,700 974,000 see parcel RECOMMENDED: 347,000 240,000 587,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2015-000047 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 130-16-008H Parcel Current: Number Tax Tax Date: Case: Year 1120 PUC of ST2015 2016 07-MAR-16 Parcels 1 -000047 576,300 576,300 Land 397,700 397,700 Impr Reason: Attorney: Plaintiff: 974,000 974,000 FCV CODE PRESTON EJG TAX 19 - INVESTMENTS APPEAL Per 814,748 814,748 LPV Judgment LLC SETTLEMENT 1.12 @ Class 18%I ST2015-000047 N/C PUC Recommended: RECOMMENDATION 347,000 347,000 Land Basis: Specialist: Appraiser: 240,000 240,000 lmpr LYLES BARR MARY 587,000 587,000 FCV Page: N/C Class 1 of SP27070 1 A2 Rule SP2706! ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/15/2016 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PRESTON Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2015 - 000069 Parcel #: see attached Tax Year: 2016 Plantiff: KOLONIA LLC LAND MRS FCV RATIO CURRENT 870,600 0 870,600 see parcel RECOMMENDED: 155,000 N/C 155,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2015-000069 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 218-26-034C Parcel Current: Number Tax Tax Date: Case: Year 0022 PUC of ST2015 2016 15-MAR-16 Parcels 1 -000069 870,600 870,600 Land 0 0 Plaintiff: Reason: Attorney: TAX 870,600 870,600 FCV CODE PRESTON KOLONIA 19 - LLC APPEAL Per 399,684 399,684 LPV Judgment SETTLEMENT 2.R Class @15% ST2015-000069 I N/C PUC Recommended: RECOMMENDATION 155,000 155,000 Land Basis: Specialist: Appraiser: 0 N/C lmpr LYLES BARR MARY 155,000 155,000 FCV Page: N/C Class 1 of SP27070 1 Al Rule SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: BRESSLER Prepared by: BARR / LYLES Date: 03/02/2016 Employee #: 7550 / 3683 Tax Case: ST2015-000217 Parcel #: 508-11-308 Year: 2016 Plantiff THOMAS BARBARA D LAND IMPS FCV RATIO CURRENT: 74,500 298,100 372,600 10.00 % RECOMMENDED: N/C N/C N/C N/ C °A) Recommended LPV calculation used: Rule B3 - 75 % Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment ST2015-000217 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION CHANGE TO: LAND 100 % CLASS 3 @ 10.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 3 @ 10.00 % 0141 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/11/2016 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: BRESSLER Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2015-000517 Parcel #: see attached Tax Year: 2016 Plantiff: ARDEN PROPERTIES INC LAND IMPS FCV RATIO CURRENT 435,500 0 435,500 parcel see RECOMMENDED: 95,000 N/C 95,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment ST2015-000517 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 132-73-037 Parcel Current: Number Tax Tax Date: Case: Year 0022 PUC of 2016 11-MAR-16 Parcels ST2015-000517 1 435,500 435,500 Land 0 o la12.. Reason: Attorney: Plaintiff: TAX 435,500 435,500 FCV CODE BRESSLER ARDEN 19 - APPEAL Per PROPERTIES 62,090 62,090 LPV Judgment INC SETTLEMENT 2.R @ Class 15% I ST2015-000517 N/C PUC Recommended: RECOMMENDATION 95,000 95,000 Land Basis: Specialist: Appraiser: 0 N/C lmpr LYLES BARR MARY 95,000 95,000 FCV Page: N/C Class 1 of SP27070 1 Al Rule SP2706f ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/02/2016 Maricop a County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: COMUS Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2015-000612 Parcel #: see attached Tax Year: 2016 Plantiff: ROSE KERRY W LAND IMPS FCV RATIO CURRENT: 1,693,900 0 1,693,900 see parcel RECOMMENDED: 1,300,000 N/C 1,300,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment ST2015-000612 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 503-75-046R Parcel Current: Number Tax Tax Date: Case: Year 0011 PUC of 2016 02-MAR-16 Parcels ST2015-000612 1 1,693,900 1,693,900 Land 0 0 Irrer Reason: Attorney: Plaintiff: 1,693,900 1,693,900 FCV CODE COMUS ROSE TAX 19 - KERRY APPEAL Per W 991,649 991,649 LPV Judgment SETTLEMENT 2.R @ Class ST2015 15% I N/C PUC -000612 Recommended: RECOMMENDATION 1,300,000 1,300,000 Land Basis: Specialist: Appraiser: 0 N/C Impr LYLES BARR MARY 1,300,000 1,300,000 FCV Page: N/C Class 1 of SP27070 1 Al Rule SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/10/2016 Maricopa County 4 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MCBRIDE Prepared by: BELLI / COXA Employee #: 7795 / 3710 Tax Case: TX20 15 - 0000 13 Parcel #: see attached Tax Year: 2016 Plantn POWER LENDER PARTNERS LLC LAND IMPS FCV RATIO CURRENT 4,287,800 0 4,287,800 see parcel RECOMMENDED: 35,083 N/C 35,083 TASR ' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2015-000013 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A 67 67 67 67 Rule © @ © @ 89 B9 B9 89 S927070 1 of 1 Class N/C N/C N/C N/C Page: FCV 100 9,557 177 25,249 35,083 JEANNINE BELL COXA Impr N/C N/C N/C N/C 0 Appraiser: Specialist: Basis: Land 100 9,557 177 25,249 35,083 RECOMMENDATION Recommended: PUC 4110 4110 4110 4110 TX2015-000013 15% 15% 15% 15% LLC Class © © @ 2.R 2.R 2.R 2.R SETTLEMENT PARTNERS Judgment LPV 7,639 718,515 16,301 1581,300 2,323,755 Per LENDER - APPEAL 19 POWER MCBRIDE CODE FCV 13,100 1,303,900 28,700 2,942,100 4,287,800 TAX Plaintiff: Attorney: Reason: Impr 0 0 0 0 0 Land 13,100 1,303,900 28,700 2,942,100 4,287,800 4 TX2015-000013 Parcels 10-MAR-16 2016 PUC 0014 0014 0014 0014 of Year Case: Date: Number Current: 304-17-008F 304-17-008G 304-17-0098 304-17-009C Totals: Tax Tax Parcel SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PRESTON Prepared by: JOHNSTON / ANDERSEN Date: 03/14/2016 Employee #: 7783 / 3302 Tax Case: TX2015-000341 Parcel #: 215-07-235 Year: 2016 Plantiffi PER GATEWAY V LLC LAND IMPS FCV RATIO CURRENT 1,169,240 6,545,760 7,715,000 18.00 % RECOMMENDED: 1,023,000 5,727,000 6,750,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2015-000341 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 18.00 % 0 % CLASS @ 0.00 (1/0 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 18.00 % 1522 0 % CLASS @ 0.00 % 0 % CLASS g 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: JOHNSTON / COXA Date: 03/09/2016 Employee #: 7783 / 3710 Tax Case: TX2015-000929 Parcel #: 206-09-024 Year: 2016 Plant iff EPT DEER VALLEY INC LAND IMPS FCV RATIO CURRENT 6,143,900 10,552,600 16,696,500 18.00 % RECOMMENDED: 3,300,000 6,000,000 9,300,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2015-000929 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 18.00 % 0 % CLASS @ 0.00 % 0 % CLASS g 0.00 % PUC IMPS 100 % CLASS 1.12 @ 18.00 °A 2520 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 03/09/2016 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEM SOHN Prepared by: JOHNSTOI\ / COXA Employee #: 7783 / 3710 Tax Case: TX2015-000930 Parcel #: see attached Tax Year: 2016 Plantiff: AMERICAN MULTI —CINEMA. INC LAND IMPS FCV RATIO CURRENT 3,745,600 11,983,800 15,729,400 see parcel RECOMMENDED: 2,750,000 7,090,000 9,840,000 I S Personal Property: See attached Reason: CODE 19 - Per Judgment TX2015-000930 Current Tax: N/A The Maricopa County Assessor's Office does not provide estimates of recommended Recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A Totals: 139-10-013C 139-10-013B Parcel Current: Number Tax Tax Date: Case: Year 1430 1436 PUC of 2016 09-MAR-16 Parcels TX2015-000930 2 3,745,600 2,275,600 1,470,000 Land 11,983,800 11,321,000 662,800 lmpr Reason: Attorney: Plaintiff: 15,729,400 13,596,600 2,132,800 FCV CODE LEIBSOHN AMERICAN TAX 19 - APPEAL Per MULTI-CINEMA 14,283,430 12,150,630 2,132,800 LPV Judgment 1.8 @ 1.8 INC SETTLEMENT 18% © 18% Class TX2015-000930 N/C I N/C PUG Recommended: RECOMMENDATION 2,750,000 1,650,000 1,100,000 Land Basis: Specialist: Appraiser: 7,090,000 6,665,000 425,000 lmpr COXA JOHNSTON 9,840,000 8,315,000 1,525,000 FCV TRACY Page: N/C N/C Class 1 of SP27070 1 A2 A2 Rule