1-7-15 SOLAR AGENDA AND TASRS.PDF
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Board of Supervisors' Agenda January 7, 2015 2012: TX2011-000394 2013: TX2012-000412; TX2012-000643; TX2012-000925; TX2013-000752 2014: TX2013-000106; TX2013-000265; TX2013-000324; TX2013-000440; TX2013-000597 2014 / 2015: ST2014-000418; TX2013-000595 2015: ST2014-000125; ST2014-000318; ST2014-000319; ST2014-000397; ST2014-000437; ST2014-000442; ST2014-000448; ST2014-000450; ST2014-000457; ST2014-000469; TX2014- 000503 Page 1 of 1 2012 SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 10/22/2014 Maricopa County 3 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BELLR / COXA Employee #: 7743 / 3710 Tax Case: TX2011-000394 Parcel #: see attached Tax Year: 2012 Plantiff: WESTERN SUN VALLEY L P LAND IMPS FCV RATIO CURRENT 2,393,300 9,573,600 11,966,900 see parcel RECOMMENDED: 1,780,000 7,120,000 8,900,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment TX2011-000394 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 Al A2 Al SP27070 1 of 1 Class 10% @ N/C N/C 4.2 Page: FCV 242,000 8,042,000 616,000 8,900,000 RAY BELL COXA lmpr N/C N/C 7,120,000 7,120,000 Appraiser: Specialist: Basis: Land 242,000 922,000 616,000 1,780,000 RECOMMENDATION Recommended: -000394 PUG N/C I 0374 I N/C I 10% 10% 10% TX2011 Class @ @ @ SETTLEMENT P 4.1 4.2 4.2 L Judgment LPV 262,532 9,636,872 738,742 10,638,146 VALLEY SUN Per APPEAL 19 - WESTERN LEIBSOHN CODE FCV 325,200 10,812,800 828,900 11,966,900 TAX Plaintiff: Attorney: Reason: Impr 0 0 9,573,600 9,573,600 Land 325,200 1,239,200 828,900 2,393,300 -000394 3 2012 TX2011 Parcels PUG 1074 1074 1074 22-OCT-14 of Year Case: Date: Tax Tax Number Current: Parcel 218-15-003C 218-16-024A 218-16-025A Totals: 2013 SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 10/22/2014 Maricopa County 3 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BELLR / COXA Employee #: 7743 / 3710 Tax Case: TX2012-000412 Parcel #: see attached Tax Year: 2013 Plantiff: WESTERN SUN VALLEY L P LAND IMPS FCV RATIO CURRENT. 2,191,800 8,768,100 10,959,900 see parcel RECOMMENDED: 1,920,000 7,680,000 9,600,000 TASR T s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2012-000412 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 A2 SP27070 1 of 1 Class N/C N/C N/C Page: FCV 261,000 8,674,000 665,000 9,600,000 RAY BELL COXA lmpr N/C N/C 7,680,000 7,680,000 Appraiser: Specialist: Basis: Land 261,000 994,000 665,000 1,920,000 RECOMMENDATION Recommended: PUC N/C I 0374 I N/C I TX2012-000412 Class @10% @10% 10% @ SETTLEMENT L P LPV 4.1 4.2 4.2 VALLEY Judgment 288,785 9,903,000 759,100 10,950,885 SUN Per - APPEAL 19 WESTERN LEIBSOHN CODE FCV 297,800 9,903,000 759,100 10,959,900 TAX Plaintiff: Attorney: Reason: lmpr o 0 8,768,100 8,768,100 Land 297,800 1,134,900 759,100 2,191,800 3 TX2012-000412 Parcels 22-OCT-14 2013 of PUC 1074 0377 1074 Year Case: Date: Tax Tax Number Current: Parcel 218-15-003C 218-16-024A 218-16-025A Totals: SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty.. PRESTON Prepared by: MCGUIREI / ANDERSEN Date: 12/24/2014 Employee #: 7501 / 3302 Tax Case: TX2012-000643 Parcel It: 118-43-150.A Year: 2013 Plantiff. GAEDEKE HOLDINGS LTD LAND IMPS FCV LPV RATIO CURRENT 2,382,050 26,075,950 28,458,000 28,458,000 19.50 % RECOMMENDED: 2,318,600 25,381,400 27,700,000 N/C % Recommended LPV calculation used: Rule A2 - 100 % Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2012-000643 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 Refiind: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 °A) CLASS 1.12 g 19.50 °A) 0 % CLASS g 0.00 % 0 % CLASS g 0.00 % PUC IMPS 100 % CLASS 1.12 g 19.50 % 1524 0 °A) CLASS @ 0.00 % 0 °A) CLASS g 0.00 % SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/04/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PATTERSON Prepared by: LARSONEI / ANDERSEN Employee #: 7521 / 3302 Tax Case: TX2012 - 000925 Parcel #: see attached Tax Year: 2013 Plantiff: IKEA PROPERTY INC LAND IMPS FCV RATIO CURRENT 7,951,500 14,207,491 22,158,991 see parcel RECOMMENDED: 7,535,609 13,464,391 21,000,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2012-000925 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 SP27070 1 of 1 Class N/C Page: FCV 21,000,000 21,000,000 ERIC LARSON ANDERSEN Impr 13,464,391 13,464,391 Appraiser: Specialist: Basis: Land 7,535,609 7,535,609 RECOMMENDATION Recommended: PUC N/C TX2012-000925 19.51 Class @ 1.12 SETTLEMENT Judgment LPV 22,158,991 22,158,991 INC Per APPEAL PROPERTY - 19 IKEA PATTERSON CODE FCV 22,158,991 22,158,991 TAX Plaintiff: Attorney: Reason: lmpr 14,207,491 14,207,491 Land 7,951,500 7,951,500 -000925 1 2013 TX2012 Parcels PUC 1153 04-DEC-14 of Date: Year Case: Number Current: -54-909 Totals: Tax Tax Parcel 301 SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/08/2014 Maricopa County 36 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: COMUS Prepared by: MCGUIRE} / ANDERSEN Employee #: 7501 / 3302 Tax Case: TX2013-000752 Parcel #: see attached Tax Year: 2013 Planta: SAN MARCOS HOTEL LLC LAND IMPS FCV RATIO CURRENT 2,087,658 7,907,676 9,995,334 see parcel RECOMMENDED: 1,875,137 7,124,863 9,000,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2013-000752 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 Al Al Al Al Al Al Al Al Al Al Al Al Al Al Al Al sP27070 3 of 1 Class N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C Page: FCV 30,409 16,547 16,547 16,547 16,547 16,547 16,547 16,547 16,547 16,547 38,013 141,766 16,547 177,096 29,069 80,498 HOLLY IRE ANDERSEN MCGU lmpr N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C Appraiser: Specialist: Basis: Land 30,409 16,547 16,547 16,547 16,547 16,547 16,547 16,547 16,547 16,547 38,013 141,766 16,547 177,096 29,069 80,498 RECOMMENDATION Recommended: PUC 1074 N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C TX2013-000752 19.5 19.5 19.5 19.5 @19.5 @19.5 19.5 19.5 @19.5 @19.5 @19.5 @19.5 19.5 19.5 @19.5 @19.5 Class @ @ @ @ @ @ @ @ 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 SETTLEMENT LLC Judgment LPV 34,000 18,500 18,500 18,500 18,500 18,500 18,500 18,500 18,500 18,500 42,500 158,500 18,500 198,000 32,500 90,000 HOTEL Per APPEAL MARCOS - 19 SAN COMUS CODE FCV 34,000 18,500 18,500 18,500 18,500 18,500 18,500 18,500 18,500 18,500 42,500 158,500 18,500 198,000 32,500 90,000 TAX Plaintiff: Attorney: Reason: lmpr 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Land 34,000 18,500 18,500 18,500 18,500 18,500 18,500 18,500 18,500 18,500 42,500 158,500 18,500 198,000 32,500 90,000 -000752 36 2013 TX2013 Parcels PUC 1110 1074 1074 1074 1074 1074 1074 1074 1074 1074 1074 1074 1074 1074 1074 1074 08-DEC-14 of Year Case: Date: Tax Tax Number Current: Parcel 303-08-002 303-08-004 303-08-005 303-08-006 303-08-007 303-08-008 303-08-009 303-08-010 303-08-011 303-08-012 303-08-013B 303-08-013C 303-08-014 303-08-090A 303-08-091 303-08-093 Rule Al Al Al Al Al Al Al Al Al Al Al A2 A2 Al Al Al 3 of 2 Class N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C Page: FCV 26,833 26,833 26,833 26,833 26,833 26,833 26,833 26,833 29,069 29,069 80,498 6,109,374 1,059,268 248,203 N/C N/C HOLLY MCGUIRE ANDERSEN IIMpr N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C 735,039 N/C N/C N/C 5,896,948 Appraiser: Specialist: Basis: Land 26,833 26,833 26,833 26,833 26,833 26,833 26,833 26,833 29,069 29,069 80,498 212,426 324,229 248,203 N/C N/C RECOMMENDATION Recommended: -000752 PUC N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C 19.5 19.5 19.5 @19.5 19.5 19.5 19.5 @19.5 @19.5 19.5 19.5 19.5 19.5 19.5 16% 19.08% TX2013 Class @ @ @ @ @ @ @ @ @ 1.12@ @ @ 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 1.12 2.R @ M SETTLEMENT LLC Judgment LPV 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 32,500 32,500 90,000 6,830,500 1,184,300 277,500 500 21,966 HOTEL Per APPEAL MARCOS - 19 SAN COMUS CODE FCV 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 32,500 32,500 90,000 6,830,500 1,184,300 277,500 500 21,966 TAX Plaintiff: Attorney: Reason: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Impr 6,593,000 821,800 Land 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 32,500 32,500 90,000 237,500 362,500 277,500 500 21,966 36 TX2013-000752 Parcels 2013 PUC 1074 1074 1074 1074 1074 1074 1074 1074 1074 1074 1074 0610 0610 0610 2474 2474 08-DEC-14 of Year Case: Date: Tax Tax Number Current: Parcel 303-08-095 303-08-096 303-08-097 303-08-098 303-08-099 303-08-100 303-08-101 303-08-102 303-08-103 303-08-104 303-08-105 303-08-1068 303-22-005A 303-22-093A 303-22-096R 303-22-096Y Rule A2 Al Al Al 3 of 3 Class N/C N/C N/C N/C Page: FCV N/C N/C N/C N/C 9,000,000 HOLLY MCGUIRE ANDERSEN Impr N/C N/C N/C N/C 7,124,863 Appraiser: Specialist: Basis: Land N/C N/C N/C N/C 1,875,137 RECOMMENDATION Recommended: -000752 PUG N/C N/C N/C N/C 19.08%1 19.08%1 19.08%1 19.08%1 TX2013 Class @ M @ M @ @ M SETTLEMENT LLC Judgment LPV 528,348 8,688 7032M 1,000 9,995,334 HOTEL Per APPEAL MARCOS - 19 SAN COMUS CODE FCV 528,348 8,688 7,032 1,000 9,995,334 TAX Plaintiff: Attorney: Reason: lmpr 0 0 0 492,876 7,907,676 Land 35,472 8,688 7,032 1,000 2,087,658 36 TX2013-000752 Parcels 05-DEC-14 2013 PUC 2415 2474 2474 2474 of Year Case: Date: Tax Tax Number Current: Parcel 303-22-096Z 303-22-363 303-22-364 303-22-365 Totals: 2014 SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/18/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: COMUS Prepared by: BARR / COXA Employee #: 7550 / 3710 Tax Case: TX2013-000106 Parcel #: see attached Tax Year: 2014 Plantiff: 501 NORTH 44TH ST LLC LAND DAPS FCV RATIO CURRENT 1,107,091 8,773,909 9,881,000 see parcel RECOMMENDED: 1,008,382 7,991,618 9,000,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2013-000106 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 SP27070 1 of 1 Class N/C Page: FCV 9,000,000 9,000,000 MARY BARR COXA Impr 7,991,618 7,991,618 Appraiser: Specialist: Basis: Land 1,008,382 1,008,382 RECOMMENDATION Recommended: PUC N/C I TX2013-000106 @19% Class 1.12 SETTLEMENT LLC Judgment LPV 9,881,000 9,881,000 ST 44TH Per APPEAL NORTH 19 - TAX 501 COmUS CODE FCV 9,881,000 9,881,000 Plaintiff: Attorney: Reason: Impr 8,773,909 8,773,909 Land 1,107,091 1,107,091 1 TX2013-000106 Parcels 18-DEC-14 2014 of PUC 1514 Year Case: Date: Tax Tax Number Current: Parcel 125-27-089 Totals: SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/15/2014 Maricopa County 6 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: BRESSLER Prepared by: LARSONET / ANDERSEN Employee #: 7521 / 3302 Tax Case: TX2013-000265 Parcel #: see attached Tax Year: 2014 Plantiff: PECAN HOLDINGS LLC LAND IMPS FCV RATIO CURRENT 2,286,900 13,930,314 16,217,214 see parcel RECOMMENDED: 2,256,269 13,743,731 16,000,000 TASR s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2013-000265 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 B8 B8 A2 A2 A2 A2 SP27070 1 of 1 Class N/C N/C N/C N/C N/C N/C Page: FCV 119,774 5,891,827 7,338,672 822,829 998,149 828,749 16,000,000 ERIC LARSON ANDERSEN lmpr N/C 5,537,142 6,752,233 488,666 538,391 427,299 13,743,731 Appraiser: Specialist: Basis: Land 119,774 354,685 586,439 334,163 459,758 401,450 2,256,269 RECOMMENDATION Recommended: PUC N/C N/C N/C N/C N/C N/C TX2013-000265 19% 19% 19% @19% @19% 19% @ Class @ 1.8 @ 1.8 @ 1.8 1.12 1.12 1.12 SETTLEMENT LLC Judgment LPV 120,186 5,912,096 7,438,300 834,000 1,011,700 840,000 16,156,282 Per APPEAL HOLDINGS - 19 TAX BRESSLER CODE FCV 121,400 5,971,814 7,438,300 834,000 1,011,700 840,000 16,217,214 PECAN Plaintiff: Attorney: Reason: Impr 0 5,612,314 6,843,900 495,300 545,700 433,100 13,930,314 Land 121,400 359,500 594,400 338,700 466,000 406,900 2,286,900 6 TX2013-000265 Parcels 15-DEC-14 2014 of PUC 1074 1410 1410 1130 1130 1130 Date: Year Tax Case: Tax Number Current: Parcel 101-14-011A 101-14-011B 101-14-012 101-14-014 101-14-015 101-14-016 Totals: SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PRESTON Prepared by: MCGUIRE1-./ ANDERSEN Date: 12/24/2014 Employee #: 7501 / 3302 Tax Case: TX2013-000324 Parcel #: 118-43-150A Year: 2014 Plantiff GAEDEKE HOLDING LTD LAND IMPS FCV LPV RATIO CURRENT 2,416,800 31,297,100 33,713,900 31,303,800 19.00 % RECOMMENDED: 1,985,690 25,714,310 27,700,000 N/C % Recommended LPV calculation used: Rule A2 - 100 % Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2013-000324 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 g 19.00 % 0 % CLASS g 0.00 % o % CLASS g 0.00 % PUC IMPS 100 % CLASS 1.12 g 19.00 % 1524 0 % CLASS g 0.00 % 0 % CLASS g 0.00 % SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 10/22/2014 Maricopa County 3 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BELLR / COXA Employee #: 7743 / 3710 Tax Case: TX2013-000440 Parcel #: see attached Tax Year: 2014 Plantiff: WESTERN SUN VALLEY L P LAND IMPS FCV RATIO CURRENT 2,776,900 11,107,900 13,884,800 see parcel RECOMMENDED: 2,040,000 8,160,000 10,200,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2013-000440 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 A2 SP27070 1 of 1 Class N/C N/C N/C Page: FCV 277,000 9,216,000 707,000 10,200,000 RAY BELL COXA Impr N/C N/C 8,160,000 8,160,000 Appraiser: Specialist: Basis: Land 277,000 1,056,000 707,000 2,040,000 RECOMMENDATION Recommended: PUC N/C I 0374 I N/C I TX2013-000440 10% @10% 10% Class @ @ SETTLEMENT P 4.1 4.2 4.2 L Judgment LPV 317,664 10,893,300 835,010 12,045,974 VALLEY SUN Per - APPEAL 19 WESTERN LEIBSOHN CODE FCV 377,300 12,545,700 961,800 13,884,800 TAX Plaintiff: Attorney: Reason: lmpr 0 0 11,107,900 11,107,900 Land 377,300 1,437,800 961,800 2,776,900 3 TX2013-000440 Parcels 22-OCT-14 2014 of PUC 1074 0377 1074 Year Case: Date: Tax Tax Number Current: Parcel 218-15-0030 218-16-024A 218-16-025A Totals: SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/04/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: COMUS Prepared by: BARR / ANDERSEN Employee #: 7550 / 3302 Tax Case: TX2013-000597 Parcel #: see attached Tax Year: 2014 Plantiff: CAMELBACK 2929 OWNER LLC LAND IMPS FCV RATIO CURRENT 2,574,600 3,884,900 6,459,500 see parcel RECOMMENDED: 2,403,412 3,626,588 6,030,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2013-000597 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 SP27070 1 of 1 Class N/C Page: FCV 6,030,000 6,030,000 MARY BARR ANDERSEN lmpr 3,626,588 3,626,588 Appraiser: Specialist: Basis: Land 2,403,412 2,403,412 RECOMMENDATION Recommended: PUC N/C I TX2013-000597 19% Class @ SETTLEMENT LLC LPV 1.12 OWNER Judgment 6,459,500 6,459,500 2929 Per APPEAL - 19 CAMELBACK COMUS CODE FCV 6,459,500 6,459,500 TAX Plaintiff: Attorney: Reason: lmpr 3,884,900 3,884,900 Land 2,574,600 2,574,600 1 TX2013-000597 Parcels 04-DEC-14 2014 of PUC 1512 Date: Year Tax Case: Tax Number Current: Parcel 163-14-072 Totals: 2014 / 2015 SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/08/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: COMUS Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2014-000418 Parcel #: see attached Tax Year: 2014 Plantiff: AURBIS METRO PARTNERS LLC LAND IMPS FCV RATIO CURRENT 317,200 0 317,200 see parcel RECOMMENDED: 31,720 N/C 31,720 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000418 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 Al SP27070 1 of 1 Class N/C Page: FCV 31,720 31,720 MARY BARR LYLES lmpr N/C o Appraiser: Specialist: Basis: Land 31,720 31,720 RECOMMENDATION Recommended: 4-000418 PUC 18804 5T201 @16% SETTLEMENT LLC Class 2.R PARTNERS Judgment LPV 249,152 249,152 Per APPEAL METRO - 19 AURBIS COMUS CODE FCV 317,200 317,200 TAX Plaintiff: Attorney: Reason: lmpr 0 0 Land 317,200 317,200 1 ST2014-000418 Parcels: 08-DEC-14 2014 PUC 0024 of Year: Case: Number Current: 218-10-004A Totals: Date: Tax Tax Parcel SP2706! ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/08/2014 Maricop a County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: COMBS Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2014-000418 Parcel #: see attached Tax Year: 2015 Plantiff: AUFtBIS METRO PARTNERS LLC LAND 114PS FCV RATIO CURRENT 317,200 0 317,200 see parcel RECOMMENDED: 31,720 N/C 31,720 TASR ' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000418 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 Al SP27070 1 of 1 Class N/C Page: FCV 31,720 31,720 MARY BARR LYLES Impr N/C 0 Appraiser: Specialist: Basis: Land 31,720 31,720 RECOMMENDATION Recommended: ST2014-000418 PUC 16%18804 SETTLEMENT LLC Class 0 2.R PARTNERS Judgment LPV 261,610 261,610 Per APPEAL METRO 19 - AURBIS COMUS CODE FCV 317,200 317,200 TAX Plaintiff: Attorney: Reason: Impr 0 o Land 317,200 317,200 1 ST2014-000418 Parcels: 08-DEC-14 2015 of PUC 0024 Date: Year: Case: Number Current: 218-10-004A Totals: Tax Tax Parcel SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BELLR / ANDERSEN Date: 12/04/2014 Employee #: 7743 / 3302 Tax Case: TX2013-000595 Parcel #• 177-04-750 Year: 2014 Plantiff. 'VENTURA MANAGEMENT LAND IMPS FCV RATIO CURRENT 1,864,737 1,768,263 3,633,000 19.00 % RECOMMENDED: 1,547,500 1,467,500 3,015,000 N/C % Recommended LPV calculation used: Rule A2 - 100 % Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2013-000595 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 % CLASS 1.12 @ 19.00 % 1513 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: BELLR / ANDERSEN Date: 12/04/2014 Employee #: 7743 / 3302 Tax Case: TX2013 - 000595 Parcel 177 — 04 -- 750 Year: 2015 Plantiff: VENTURA MANAGEMENT LAND IMPS FCV RATIO CURRENT 1,864,737 1,768,263 3,633,000 18.50 % RECOMMENDED: 1,676,500 1,590,000 3,266,500 N/C % Recommended LPV calculation used: Rule A2 - 100 % Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2013-000595 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 g 0.00 % o % CLASS g 0.00 % PUC IMPS 100 % CLASS 1.12 g 18.50 % 1513 0 % CLASS @ 0.00 % 0 % CLASS g 0.00 % 2015 SP2706.! *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/09/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: LARSONEF / LYLES Employee #: 7521 / 3683 Tax Case: 5T2014-000125 Parcel #: see attached Tax Year: 2 015 Plantfff: BLOSSOM PROPERTIES LLC LAND IMPS FCV RATIO CURRENT 313,400 95,200 408,600 see parcel RECOMMENDED: 260,783 79,217 340,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000125 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 SP27070 1 of 1 Class N/C Page: FCV 340,000 340,000 ERIC LARSON LYLES lmpr 79,217 79,217 Appraiser: Specialist: Basis: Land 260,783 260,783 RECOMMENDATION Recommended: PUC N/C ST2014-000125 18.51 Class @ SETTLEMENT LLC Judgment LPV 408,6001.12 408,600 PROPERTIES Per APPEAL 19 - BLOSSOM LEIBSOHN CODE FCV 408,600 408,600 TAX Plaintiff: Attorney: Reason: Impr 95,200 95,200 Land 313,400 313,400 1 ST2014-000125 Parcels: 09-DEC-14 2015 of PUC 1511 Year: Case: Date: Tax Tax Number Current: Parcel 170-29-076A Totals: SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/22/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2014 - 000318 Parcel #: see attached Tax Year: 2015 Plantiff: FHI LLC LAND IMPS FCV RATIO CURRENT 257,200 204,200 461,400 see parcel RECOMMENDED: 218,514 173,486 392,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000318 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 SP27070 1 of 1 Class N/C Page: FCV 392,000 392,000 MARY BARR LYLES Impr 173,486 173,486 Appraiser: Specialist: Basis: Land 218,514 218,514 RECOMMENDATION Recommended: PUC N/C ST2014-000318 18.51 Class 0 SETTLEMENT LPV 367,5001.12 Judgment 367,500 Per APPEAL 19 LLC Fl-II LEIBSOHN CODE FCV 461,400 461,400 TAX Plaintiff: Attorney: Reason: mpr I 204,200 204,200 Land 257,200 257,200 1 ST2014-000318 Parcels: 22-DEC-14 2015 of PUC 1040 Year: Case: Date: Tax Tax Number Current: Parcel 152-14-005 Totals: SP2706! ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/22/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2014 - 000319 Parcel #: see attached Tax Year: 2015 Plantiff: PHI LLC B & L POOLS LLC LAND IMPS FCV RATIO CURRENT 276,500 444,300 720,800 see parcel RECOMMENDED: 184,129 295,871 480,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000319 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 SP27070 1 of 1 N/C Class Page: FCV 480,000 480,000 MARY BARR LYLES Impr 295,871 295,871 Appraiser: Specialist: Basis: Land 184,129 184,129 RECOMMENDATION Recommended: PUC N/C ST2014-000319 18.5 Class 0 SETTLEMENT LLC LPV 519,7501.12 Judgment 519,750 POOLS APPEAL L & Per - B 19 LLC FHI LEIBSOHN CODE FCV 720,800 720,800 TAX Plaintiff: Attorney: Reason: Impr 444,300 444,300 Land 276,500 276,500 -000319 1 2015 ST2014 Parcels: PUC 1120 22-DEC-14 of Year: Case: Number Current: 148-24-004N Totals: Date: Tax Tax Parcel SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/04/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: LARSONEI / PHILLIPM Employee #: 7521 / 3761 Tax Case: ST2014-000397 Parcel #: see attached Tax Year: 2015 Plantiff: PRESSON ORANGE L L C LAND IMPS FCV RATIO CURRENT 131,400 1,078,200 1,209,600 see parcel RECOMMENDED: 74,412 610,588 685,000 TASR I s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000397 CuiTent 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 SP27070 1 of 1 Class N/C Page: FCV 685,000 685,000 ERIC LARSON PHILLIPM lmpr 610,588 610,588 Appraiser: Specialist: Basis: Land 74,412 74,412 RECOMMENDATION Recommended: PUC N/C I ST2014-000397 18.5 Class @ 1.12 SETTLEMENT C L Judgment LPV 1,125,495 1,125,495 L ORANGE Per APPEAL - 19 PRESSON LEIBSOHN CODE FCV 1,209,600 1,209,600 TAX Plaintiff: Attorney: Reason: Impr 1,078,200 1,078,200 Land 131,400 131,400 ST2014-000397 Parcels 04-DEC-14 2015 of PUC 8981 Year Case: Date: Tax Tax Number Current: Parcel 144-34-018 Totals: SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/09/2014 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2014-000437 Parcel #: see attached Tax Year: 2015 Plantiff: ARIES INVESTMENTS LLC LAND MPS FCV RATIO CURRENT 424,000 0 424,000 see parcel RECOMMENDED: 296,800 N/C 296,800 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000437 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 Al Al SP27070 1 of 1 Class N/C N/C Page: FCV 133,134 163,666 296,800 MARY BARR LYLEs lmpr N/C N/C 0 Appraiser: Specialist: Basis: Land 133,134 163,666 296,800 RECOMMENDATION Recommended: PUC N/C N/C ST2014-000437 I I 16% 16% Class 0 2.R 0 2.R SETTLEMENT LLC Judgment LPV 190,192 233,808 424,000 INVESTMENTS Per APPEAL 19 - ARIES LEIBSOHN CODE FCV 190,192 233,808 424,000 TAX Plaintiff: Attorney: Reason: lmpr Land 190,192 233,808 424,000 2 ST2014-000437 Parcels: 09-DEC-14 2015 of PUC 0022 0022 Year: Case: Date: Tax Tax Number Current: Parcel 216-72-647L 216-72-647M Totals: SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 11/21/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PRESTON Prepared by: LARSONEF / PHILLIPM Employee #: 7521 / 3761 Tax Case: ST2014-000442 Parcel #: see attached Tax Year: 2015 PlantiTh CHAUNCEY FAMILY, LP C/O RYAN LLC LAND IMPS FCV RATIO CURRENT 706,761 58,900 765,661 see parcel RECOMMENDED: 514,152 42,848 557,000 TASR ' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000442 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 SP27070 1 of 1 Class N/C Page: FCV 557,000 557,000 ERIC LARSON PHILLIPM lmpr 42,848 42,848 Appraiser: Specialist: Basis: Land 514,152 514,152 RECOMMENDATION Recommended: PUC N/C I LLC ST2014-000442 18.5 RYAN Class @ 1.12 SETTLEMENT C/O LP Judgment LPV 728,228 728,228 FAMILY, Per APPEAL - 19 CHAUNCEY PRESTON CODE FCV 765,661 765,661 TAX Plaintiff: Attorney: Reason: Impr 58,900 58,900 Land 706,761 706,761 1 ST2014-000442 Parcels 21-N0v-14 2015 of PUC 1160 Year Case: Date: Tax Tax Number Current: Parcel 112-20-056A Totals: SP2706 ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/15/2014 Maricopa County I Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: COMUS Prepared by: SIMMONS'] / PHILLIPM Employee #: 7658 / 3761 Tax Case: ST2014-000448 Parcel #: see attached Tax Year: 2015 Plantar: MANIOS PROPERTIES LLC C/O RYAN LLC LAND IMPS FCV RATIO CURRENT 395,100 1,114,800 1,509,900 see parcel RECOMMENDED: 355,000 1,000,000 1,355,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000448 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 SP27070 1 of 1 Class N/C Page: TERRI FCV 1,355,000 1,355,000 -SIMMONS SILAS PHILLIPM lmpr 1,000,000 1,000,000 Appraiser: Specialist: Basis: Land 355,000 355,000 RECOMMENDATION Recommended: LLC PUC N/C I RYAN ST2014-000448 Class 18.5 @ SETTLEMENT C/0 1.12 LLC Judgment LPV 1,468,425 1,468,425 PROPERTIES Per APPEAL - 19 MANIOS cOMUS CODE FCV 1,509,900 1,509,900 TAX Plaintiff: Attorney: Reason: lmpr 1,114,800 1,114,800 Land 395,100 395,100 1 ST2014-000448 Parcels 15-DEC-14 2015 of PUC 1130 Year Case: Number 15-392D Totals: Date: Tax Tax Current: Parcel 149- SP2706! ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/11/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: BRESSLER Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2014 - 000450 Parcel #: see attached Tax Year: 2015 Plantiff: DROF 1 - 7 LLC LAND IMPS FCV RATIO CURRENT 136,636 103,364 240,000 see parcel RECOMMENDED: N/C N/C N/C TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000450 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 SP27070 1 of 1 N/C Class Page: FOV N/C 240,000 MARY BARR LYLES Impr N/C 103,364 Appraiser: Specialist: Basis: Land N/C 136,636 RECOMMENDATION Recommended: PUC N/C ST2014-000450 18.51 Class 0 SETTLEMENT Judgment LPV 240,0001.12 240,000 Per APPEAL LLC - 19 1-7 DROF BRESSLER CODE FCV 240,000 240,000 TAX Plaintiff: Attorney: Reason: lmpr 103,364 103,364 Land 136,636 136,636 ST2014-000450 2015 Parcels: PUC 2030 11-DEC-14 of Year: Case: Date: Tax Tax Number Current: Parcel 134-31-014 Totals: SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/19/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEMSOHN Prepared by: BARR / LYLES Employee #: 7550 / 3683 Tax Case: ST2014-000457 Parcel #: see attached Tax Year: 2015 Plantiff: DAVE AND CARMEN RUTAN FAMILY TRUST LAND IMPS FCV RATIO CURRENT 320,000 1,280,000 1,600,000 see parcel RECOMMENDED: 235,347 941,390 1,176,737 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000457 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 SP27070 1 of 1 Class N/C Page: FCV 1,176,737 1,176,737 MARY BARR LYLES Impr 941,390 941,390 Appraiser: Specialist: Basis: Land 235,347 235,347 RECOMMENDATION Recommended: TRUST -000457 PUC N/C I FAMILY ST2014 @10% SETTLEMENT Class 3. RUTAN Judgment LPV 1,176,737 1,176,737 CARMEN Per APPEAL AND - 19 TAX DAVE LEIBSOHN CODE FCV 1,600,000 1,600,000 Plaintiff: Attorney: Reason: lmpr 1,280,000 1,280,000 Land 320,000 320,000 1 ST2014-000457 Parcels: 19-DEC-14 2015 of PUC 0161 Year: Case: Date: Tax Tax Number Current: Parcel 169-09-017 Totals: SP2706! *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/22/2014 Maricopa County 1 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: SIMMONS] / KOLLER Employee #: 7658 / 2835 Tax Case: ST2014-000469 Parcel #: see attached Tax Year: 2015 Plantiff: 20440 27TH AVE LLC LAND IMPS FCV RATIO CURRENT 393,600 566,400 960,000 see parcel RECOMMENDED: 283,000 407,000 690,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment ST2014-000469 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 SP27070 1 of 1 Class N/C Page: TERRI FCV 690,000 690,000 SILAS-SIMMONS KOLLER lmpr 407,000 407,000 Appraiser: Specialist: Basis: Land 283,000 283,000 RECOMMENDATION Recommended: PUC N/C ST2014-000469 18.5 Class @ 1.12 SETTLEMENT Judgment LPV 960,000 960,000 LLC AVE Per - APPEAL 27TH 19 20440 LEIBSOHN CODE FCV 960,000 960,000 TAX Plaintiff: Attorney: Reason: lmpr 566,400 566,400 Land 393,600 393,600 1 ST2014-000469 Parcels 22-DEC-14 2015 of PUC 2020 Year Case: Date: Tax Tax Number Current: Parcel 206-08-004P Totals: SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 12/12/2014 Maricopa County 3 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: BELLR / ANDERSEN Employee #: 7743 / 3302 Tax Case: TX2014 - 000503 Parcel #: see attached Tax Year: 2015 Plantiff: WESTERN SUN VALLEY L P LAND IMPS FCV RATIO CURRENT 2,776,900 11,107,900 13,884,800 see parcel RECOMMENDED: 2,040,000 8,160,000 10,200,000 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2014-000503 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 Al A2 Al SP27070 1 of 1 Class N/C N/C N/C Page: FCV 277,000 9,216,000 707,000 10,200,000 RAY ANDERSEN BELL lmpr N/C N/C 8,160,000 8,160,000 Appraiser: Specialist: Basis: Land 277,000 1,056,000 707,000 2,040,000 RECOMMENDATION Recommended: PUC N/C N/C N/C I TX2014-000503 10% @10% 10% Class @ @ SETTLEMENT P 4.1 4.2 4.2 L Judgment LPV 333,547 11,437,965 876,761 12,648,273 VALLEY SUN Per - APPEAL 19 WESTERN LEIBSOHN CODE FCV 377,300 12,545,700 961,800 13,884,800 TAX Plaintiff: Attorney: Reason: Impr 0 0 11,107,900 11,107,900 Land 377,300 1,437,800 961,800 2,776,900 3 TX2014-000503 Parcels 12-DEC-14 2015 of PUC 1074 0374 1074 Year Case: Date: Tax Tax Number Current: Parcel 218-15-003C 218-16-024A 218-16-025A Totals: