9-11-13 SOLAR AGENDA AND TASRS, PT. 3.PDF
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SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty. Atty: PATTERSON Prepared by: MACLAIN / COXA Date: 08/22/2013 Employee #: 7604 / 3710 Tax Case: TX2011-000557 Parcel #: 231-15-517 Year: 2012 Plant iff: LIONE YES LLC/75TH THUNDERBIRD INVESTOR LAND IMPS FCV LPV RATIO CURRENT 169,500 1,730,869 1,900,369 1,900,369 15.42 % RECOMMENDED: 165,186 1,686,814 1,852,000 1,852,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2011-000557 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund. N/A LEGAL CLASSIFICATION : LAND 67 % CLASS 1.12 @ 20.00 % 33 % CLASS 4.1 @ 10.00 % 0 % CLASS @ 0.00 % PUC IMPS 53 % CLASS 1.12 @ 20.00 % 1040 47 % CLASS 4.1 @ 10.00 % 0 % CLASS @ 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDA HON Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: COMUS Prepared by: ll/L4CLAIN / COXA Date: 08/20/2013 Employee #: 7604 / 3710 Tax Case: TX2011-000569 Parcel #: 501-40-949 Year: 2012 Plantiff SANDS SURPRISE REAL ESTATE CHEVY LLC LAND IMPS FCV LPV RATIO CURRENT 2,950,923 8,112,534 11,063,457 11,063,457 20.00 % RECOMMENDED: 2,667,004 7,331,996 9,999,000 9,999,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2011-000569 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 20.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 20.00 % 1820 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 08/14/2013 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: BRESSLER Prepared by: BELLR / COXA Employee #: 7743 / 3710 Tax Case: TX2011-000613 Parcel #: see attached Tax Year: 2012 Plantiff: 4041 CENTRAL PLAZA LLC LAND IMPS FCV LPV RATIO CURRENT 5,885,000 20,115,000 26,000,000 26,000,000 see parcel RECOMMENDED: 5,828,000 19,922,000 25,750,000 25,750,000 TASR s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2011-000613 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 Al SP27070 1 of 1 Class N/C N/C Page: LPV 25,468,000 282,000 25,750,000 FCV 25,468,000 282,000 25,750,000 RAY BELL COXA lmpr N/C 19,922,000 19,922,000 Appraiser: Specialist: Basis: Land 5,546,000 282,000 5,828,000 RECOMMENDATION Recommended: PUC N/C N/C DQ011-000613 @20% 20% Class 1.12 1.12 @ SETTLEMENT LLC Judgment LPV 25,715,000 285,000 26,000,000 PLAZA Per APPEAL CENTRAL 19 - TAX 4041 BRESSLER CODE FCV 25,715,000 285,000 26,000,000 Plaintiff: Attorney: Reason: Impr 0 20,115,000 20,115,000 Land 5,600,000 285,000 5,885,000 2 TX2011-000613 Parcels 14-AUG-13 2012 of PUC 1514 1074 Year Case: Date: Tax Tax Number Current: Parcel 118-25-121B 118-25-122 Totals: SP2706! *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 08/21/2013 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: FRANCE Prepared by: BELLJ / COXA Employee #: 7795 / 3710 Tax Case: TX2011 - 000889 Parcel #: see attached Tax Year: 2012 Planta SWVP FUND XIV CIPOLLA INVESTMENTS LLC LAND IMPS FCV LPV RATIO CURRENT 156,784 0 156,784 156,784 see parcel RECOMMENDED: N/C N/C N/C N/C TASR s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2011-000889 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 LPV N/C N/C 156,784 Page: FCV N/C N/C 156,784 JEANNINE BELL COXA _IEL N/C N/C 0 hi Appraiser: Specialist: Basis: Land N/C N/C 156,784 RECOMMENDATION Recommended: LLC -000889 PUC I N/C I N/C INVESTMENTS TX2011 Class @ 16% @ 16% 2.R 2.R SETTLEMENT LPV 97,920 58,864 156,784 CIPOLLA Judgment XIV Per APPEAL FUND 19 - SWVP FRANCE CODE FCV 97,920 58,864 156,784 TAX Plaintiff: Attorney: Reason: n.2a• 0 0 o I Land 97,920 58,864 156,784 2 Tx2o11-000889 2012 Parcels PUC 4110 4110 MIRO i• 21-AUG-13 of Year Case: Date: Tax Tax Number Current: Parcel 504-21-019 504-21-022K Totals: SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MCBRIDE Prepared by: MCGUIRE" / COXA Date: 08/22/2013 Employee #: 7501 / 3710 Tax Case: TX2011-000981 Parcel #: 217-12-990J Year: 2012 Plantiff: CANYON VILLAGE LLC LAND IMPS FCV LPV RATIO CURRENT 2,728,000 8,099,189 10,827,189 10,827,189 20.00 % RECOMMENDED: 1,637,730 4,862,270 6,500,000 6,500,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2011-000981 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A HalfRefund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 20.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 20.00 % 1543 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 / COXA Date: 08/14/2013 Employee #: 7743 / 3710 Tax Case: TX2011 -000993 Parcel tt,. 102 -37 -192 Year: 2012 Plantiff: DEL MAR APARTMENTS LLC LAND IMPS FCV LPV RATIO CURRENT. 1,728,000 6,912,000 8,640,000 8,640,000 10.00 % RECOMMENDED: 1,700,000 6,800,000 8,500,000 8,500,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2011-000993 Current Tax: NM The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: NM taxes or tax refunds. Total Refund: NM HalfRefund: NM LEGAL CLASSIFICATION : LAND 100 % CLASS 4.2 @ 10.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 4.2 @ 10.00 % 0376 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 08/28/2013 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MCBRIDE Prepared by: MACLAIN / COXA Employee #: 7604 / 3710 Tax Case: TX2012 -000031 Parcel #: see attached Tax Year: 2012 Planta SEARS ROEBUCK AND CO LAND IMPS FCV LPV RATIO CURRENT. 2,591,222 7,239,676 9,830,898 8,903,430 see parcel RECOMMENDED: 2,320,758 6,423,227 8,743,985 8,743,985 TASR' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2012-000031 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 1 of 1 Class N/C N/C LPV N/C Page: 7,865,627 8,743,985 FCV 7,865,627 N/C 8,743,985 BRUCE MACLAIN COXA Impr N/C 5,908,369 6,423,227 Appraiser: Specialist: Basis: Land 1,957,258 N/C 2,320,758 RECOMMENDATION Recommended: PUC I N/C I N/C 1X2012-000031 @20% @20% Class 1.8 1.8 SETTLEMENT CO Judgment LPV 8,025,072 878,358 8,903,430 AND APPEAL ROEBUCK - Per 19 SEARS MCBRIDE CODE FCV 8,952,540 878,358 9,830,898 TAX Plaintiff: Attorney: Reason: Impr 6,724,818 514,858 7,239,676 Land 2,227,722 363,500 2,591,222 2 TX2012-000031 Parcels 28-AUG-13 2012 of PUC 1460 1473 Year Case: Date: Tax Tax Number Current: Parcel 301-65-885 301-65-886 Totals: SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 08/16/2013 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PALMER Prepared by: MACLAIN / COXA Employee #: 7604 / 3710 Tax Case: TX2012 -000098 Parcel #: see attached Tax Year: 2012 Plantiff: BASHAS INC LAND IMPS FCV LPV RATIO CURRENT 5,540,291 3,859,709 9,400,000 9,400,000 see parcel RECOMMENDED: 5,392,943 3,757,057 9,150,000 9,150,000 TAM' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2012-000098 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 sP2707o of 1 1 Class N/C N/C Page: LPV 6,813,983 2,336,017 9,150,000 FCV 6,813,983 2,336,017 9,150,000 BRUCE MACLAIN COXA lmpr 2,899,399 857,658 3,757,057 Appraiser: Specialist: Basis: Land 3,914,584 1,478,359 5,392,943 RECOMMENDATION Recommended: PUC I NiC NiC TX2012-000098 20% 20% Class a @ SETTLEMENT 1.8 1.12 Judgment LPV 7,000,158 2,399,842 9,400,000 APPEAL INC 19 - Per TAX BASHAS' PALMER CODE FCV 7,000,158 2,399,842 9,400,000 Plaintiff: Attorney: Reason: Inn3r 2,978,618 881,091 3,859,709 Land 4,021,540 1,518,751 5,540,291 2 TX2012-000098 Parcels 16-AUG-13 2012 of PUC 1410 2540 Year Case: -009B Date: Tax Tax Number Current: Parcel 119-01 119-01-009C Totals: SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PALMER Prepared by: A/MCLAIN / COXA Date: 08/16/2013 Employee & 7604 / 3710 Tax Case: TX2012-000112 Parcel #: 138-22-021.A Year: 2012 Plantiff: BASHAS INC LAND IMPS FCV LPV RATIO CURRENT 525,264 424,736 950,000 950,000 20.00 % RECOMMENDED: 497,619 402,381 900,000 900,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000112 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 20.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 20.00 % 2540 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 08/29/2013 Maricopa County 4 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MCBRIDE Prepared by: CHAPPELIN / COXA Employee #: 7824 / 3710 Tax Case: TX2012 - 000117 Parcel #: see attached Tax Year: 2012 Planta TPP 22 PHOENIX LLC LAND IMPS FCV LPV RATIO CURRENT: 2,812,000 4,082,562 6,894,562 6,894,562 see parcel RECOMMENDED: 1,753,788 2,546,212 4,300,000 4,300,000 TASR s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2012-000117 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 A2 8E27070 1 of 1 Class N/C N/C N/C N/C Page: LPV 958,784 1,098,407 1,509,312 733,497 4,300,000 NORMAN FCV 958,784 1,098,407 1,509,312 733,497 4,300,000 CHAPPELL COXA IMpr 640,084 692,391 858,190 355,547 2,546,212 Appraiser: Specialist: Basis: Land 318,700 406,016 651,122 377,950 1,753,788 RECOMMENDATION Recommended: PUC I N/C I N/C N/C N/C TX2012-000117 10% 20% 20%1 20% Class 4.3 (4) 1.12 1? 1.12 © 1.12 @ SETTLEMENT Judgment LPV 1,537,301 1,761,171 2,420,010 1,176,080 6,894,562 LLC APPEAL PHOENIX 19 - Per TAX TPP 22 MCBRIDE CODE FCV 1,537,301 1,761,171 2,420,010 1,176,080 6,894,562 Plaintiff: Attorney: Reason: Impr 1,026,301 1,110,171 1,376,010 570,080 4,082,562 Land 511,000 651,000 1,044,000 606,000 2,812,000 4 TX2012-000117 Parcels 29-AUG-13 2012 of PUC 2910 1120 1130 1120 Year Case: Date: Tax Tax Number Current: Parcel 304-42-831 304-42-833 304-42-835 304-42-836 Totals: 012 / 2013 / 2014 SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PATTERSON Prepared by: HARBORT / COXA Date: 08/22/2013 Employee #: 7701 / 3710 Tax Case: TX2011-000740 Parcel #: 4 0 0 — 37-005J Year: 2012 Plantiff: MIYA NOR THRIDGE LLC LAND IMPS FCV LPV RATIO CURRENT 314,608 2,530,844 2,845,452 2,845,452 18.50 % RECOMMENDED: N/C N/C N/C N/C N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2011-000740 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 68 % CLASS 1.12 @ 20.00 % 29 % CLASS 2.R @ 16.00 % 3 % CLASS 3 @ 10.00 % PUC IMPS 82 °A CLASS 1.12 @ 20.00 % 4112 13 % CLASS 3 @ 10.00 % 5 % CLASS 2.R @ 16.00 ')/0 SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PATTERSON Prepared by: HARBORT / COXA Date: 08/22/2013 Employee #: 7701 / 3710 Tax Case: TX2011-000740 Parcel #: 400-37-005J Year: 2013 Plantiff: MIYA NOR THRIDGE LLC LAND IMPS FCV LPV RATIO CURRENT: 395,823 3,587,623 3,983,446 3,129,997 16.26 % RECOMMENDED: N/C 2,804,177 3,200,000 N/C 16.27 % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2011-000740 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 78 % CLASS 2.R @ 16.00 % 20 % CLASS 1.12 @ 19.50 % 2 % CLASS 4.7 @ 10.00 % PUC IMPS 69 % CLASS 2.R @ 16.00 % 4512 22 % CLASS 1.12 @ 19.50 % 9 % CLASS 4.7 @ 10.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: PATTERSON Prepared by: HARBORT / COXA Date: 08/22/2013 Employee #: 7701 / 3710 Tax Case: TX2011-000740 Parcel #: 400-37-005J Year: 2014 Plantiff: MITA NOR THRIDGE LLC LAND IMPS FCV LPV RATIO CURRENT 386,726 3,587,623 3,974,349 3,442,997 16.16 % RECOMMENDED: 395,823 2,604,177 3,000,000 3,000,000 16.17 % Recommended LPV calculation used.. Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2011-000740 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 HalfRefund: N/A LEGAL CLASSIFICATION : LAND 78 % CLASS 2.R @ 16.00 % 20 % CLASS 1.12 @ 19.00 % 2 % CLASS 4.7 @ 10.00 % PUC IMPS 69 % CLASS 2.R @ 16.00 % 4512 22 % CLASS 1.12 @ 19.00 % 9 % CLASS 4.7 @ 10.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty. Atty: BRESSLER Prepared by: DIXONT / COXA Date: 08/23/2013 Employee #• 7678 / 3710 Tax Case: ST2013-000440 Parcel #: 216-72-842 Year: 2013 Plant if: T28 LLC LAND IMPS FCV LPV RATIO CURRENT. 651,971 148,029 800,000 800,000 19.50 % RECOMMENDED: 529,726 120,274 650,000 650,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment ST2013-000440 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund. N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 19.50 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 19.50 % 1511 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cly Atty: PATTERSON Prepared by: DLYONT / COXA Date: 08/15/2013 Employee #: 7678 / 3710 Tax Case: TX2012-000138 Parcel #: 102-45-014A Year: 2013 Plantiff: VINTAGE APTS LP LAND IMPS FCV LPV RATIO CURRENT 955,000 8,642,350 9,597,350 9,597,350 19.50 % RECOMMENDED: 945,000 8,555,000 9,500,000 9,500,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000138 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 19.50 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 19.50 % 0510 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MUTHIG Prepared by: MACLAIN / COX4 Date: 08/29/2013 Employee #: 7604 / 3710 Tax Case: TX2012-000143 Parcel #: 149-16-001D Year: 2013 Plantiffi YIPP LLC LAND IMPS FCV LPV RATIO CURRENT 1,372,973 3,227,027 4,600,000 4,600,000 19.50 % RECOMMENDED: 934,816 2,197,184 3,132,000 3,132,000 N/C Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000143 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 % 1460 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cly Atty: MCBRIDE Prepared by: _A/MCLAIN / COXA Date: 08/20/2013 Employee #: 7604 / 3710 Tax Case: TX2012-000144 Parcel #: 149-16-001C Year: 2013 Plantiff: KADISH LAWRENCE LAND IMPS FCV LPV RATIO CURRENT 1,510,312 3,289,688 4,800,000 4,800,000 19.50 % RECOMMENDED: 1,016,314 2,213,686 3,230,000 3,230,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000144 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. 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 % 1460 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MILLER Prepared by: MACLAIN / COXA Date: 08/20/2013 Employee #: 7604 / 3710 Tax Case: TX2012-000656 Parcel #: 217-30-002T Year: 2013 Plantiff SADDLE 136 LLC LAND IMPS FCV LPV RATIO CURRENT 1,754,341 1,495,659 3,250,000 3,250,000 19.03 % RECOMMENDED: 1,619,392 1,380,608 3,000,000 3,000,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000656 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund. N/A LEGAL CLASSIFICATION : LAND 75 % CLASS 1.12 @ 19.50 % 25 % CLASS 2.R @ 16.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 19.50 % 1130 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MCBRIDE Prepared by: I COXA Date: 08/22/2013 Employee #: / 3710 Tax Case: TX2012-000676 Parcel #: 217-12-990J Year: 2013 Plantiffi CANYON VILLAGE LLC LAND IMPS FCV LPV RATIO CURRENT 1,827,132 5,672,868 7,500,000 7,500,000 19.50 % RECOMMENDED: 1,583,515 4,916,485 6,500,000 6,500,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19 - Per Judgment TX2012-000676 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended taxes or tax refunds. Tax: N/A Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 19.50 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 19.50 % 1543 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: / COXA Date: 08/20/2013 Employee #: / 3710 Tax Case: TX2012 -000709 Parcel #: 149-16-001B Year. 2013 Plantiff. SEARS ROEBUCK & CO LAND IMPS FCV LPV RATIO CURRENT 2,271,000 6,965,524 9,236,524 9,236,524 19.50 % RECOMMENDED: 2,107,121 6,462,879 8,570,000 8,570,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000709 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. 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 % 1460 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MCBRIDE Prepared by: MACLAIN / COXA Date: 08/20/2013 Employee #: 7604 / 3710 Tax Case: TX2012-000710 Parcel #: 200-43-006Q Year: 2013 Plantiff: SEARS ROEBUCK AND CO LAND IMPS FCV LPV RATIO CURRENT 2,185,087 5,175,021 7,360,108 7,360,108 19.50 % RECOMMENDED: 2,085,510 4,939,190 7,024,700 7,024,700 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000710 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A HalfRefund: 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 % 1460 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP2706: ***COVER SHEET*** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 08/14/2013 Maricopa County 3 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: LEIBSOHN Prepared by: MCGUIREI / COXA Employee #: 7501 / 3710 Tax Case: TX2012-000771 Parcel #: see attached Tax Year: 2013 Plantiff: THREE J & H COMPANY INC LAND IMPS FCV LPV RATIO CURRENT 1,214,000 2,300,308 3,514,308 3,514,308 see parcel RECOMMENDED: 1,139,965 2,160,035 3,300,000 3,300,000 TASR ' s Personal Property: See attached Reason: CODE 19 - Per Judgment TX2012-000771 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: LPV 2,947,165 97,895 254,940 3,300,000 FCV 2,947,165 97,895 254,940 3,300,000 HOLLY MCGUIRE COXA Impr 2,049,465 20,895 89,675 2,160,035 Appraiser: Specialist: Basis: Land 897,700 77,000 165,265 1,139,965 RECOMMENDATION Recommended: PUC I N/C N/C N/C TX2012-000771 19.5 18.59%1 @18.37% Class 1.12 @ M @ M SETTLEMENT INC Judgment LPV 3,138,561 104,250 271,497 3,514,308 COMPANY APPEAL & H 19 - Per THREE J LEIBSOHN CODE FCV 3,138,561 104,250 271,497 3,514,308 TAX Plaintiff: Attorney: Reason: Impr 2,182,561 22,250 95,497 2,300,308 Land 956,000 82,000 176,000 1,214,000 3 TX2012-000771 Parcels 14-AUG-13 2013 of PUC 1151 1040 1040 Year Case: Date: Tax Tax Number Current: Parcel 102-40-003M 102-40-003N 102-40-0030 Totals: SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MCBRIDE Prepared by: MACLAIN / COXA Date: 08/20/2013 Employee #: 7604 / 3710 Tax Case: TX2012-000775 Parcel #: 134-26-001Q Year: 2013 Plantiff: SEARS ROEBUCK & CO LAND IMPS FCV LPV RATIO CURRENT: 2,223,000 6,064,593 8,287,593 8,287,593 19.50 % RECOMMENDED: 2,145,858 5,854,142 8,000,000 8,000,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000775 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. 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 % 1460 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MCBRIDE Prepared by: MACLAIN / COXA Date: 08/20/2013 Employee #: 7604 / 3710 Tax Case: TX2012-000777 Parcel #: 166-33-554 Year: 2013 Plantiff: MART CORPORATION LAND IMPS FCV LPV RATIO CURRENT 2,313,000 5,582,000 7,895,000 7,895,000 19.50 % RECOMMENDED: 2,134,288 5,150,712 7,285,000 7,285,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000777 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund.. N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 1.12 @ 19.50 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 1.12 @ 19.50 % 1153 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: FRANCE Prepared by: BARR / COXA Date: 08/27/2013 Employee #: 7550 / 3710 Tax Case: TX2012-000868 Parcel #: 220-80-002X Year: 2013 Plant iff: TM III LLC LAND IMPS FCV LPV RATIO CURRENT 935,000 0 935,000 935,000 16.00 % RECOMMENDED: 650,000 N/C 650,000 650,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000868 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A HalfRefund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 2.R @ 16.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 0 % CLASS 0022 0 % CLASS 0 % CLASS 2013 2014 SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 08/14/2013 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: BRESSLER Prepared by: BELLR / COXA Employee #: 7743 / 3710 Tax Case: TX2012-000497 Parcel #: see attached Tax Year: 2013 Planta 4041 CENTRAL PLAZA LLC LAND IMPS FCV LPV RATIO CURRENT 5,885,000 20,115,000 26,000,000 26,000,000 see parcel RECOMMENDED: 5,036,000 17,214,000 22,250,000 22,250,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment TX2012-000497 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 Al SP27070 1 of 1 Class N/C N/C Page: LPV 22,006,000 244,000 22,250,000 FCV 22,006,000 244,000 22,250,000 RAY BELL COXA Impr N/C 17,214,000 17,214,000 Appraiser: Specialist: Basis: Land 4,792,000 244,000 5,036,000 RECOMMENDATION Recommended: PUC N/C 1 N/C TX2012-000497 © 19.5 19.5 Class 1.12 1.12 @ SETTLEMENT LLC Judgment LPV 25,715,000 285,000 26,000,000 PLAZA Per APPEAL CENTRAL 19 - TAX 4041 BRESSLER CODE FCV 25,715,000 285,000 26,000,000 Plaintiff: Attorney: Reason: Impr 0 20,115,000 20,115,000 Land 5,600,000 285,000 5,885,000 2 TX2012-000497 Parcels 14-AUG-13 2013 of PUC 1514 1074 Year Case: Date: Tax Tax Number Current: Parcel 118-25-12113 118-25-122 Totals: SP2706: *** COVER SHEET *** TAX APPEAL SETTLEMENT RECOMMENDATION Date: 08/14/2013 Maricopa County 2 Parcels 301 West Jefferson Phoenix, AZ 85003 Cty Atty: BRESSLER Prepared by: BELLR / COXA Employee #: 7743 / 3710 Tax Case: TX2012-000497 Parcel #: see attached Tax Year: 2014 Plantiff: 4041 CENTRAL PLAZA LLC LAND IMPS FCV LPV RATIO CURRENT 5,691,500 27,810,300 33,501,800 28,600,000 see parcel RECOMMENDED: 5,036,000 17,214,000 22,250,000 22,250,000 TASR's Personal Property: See attached Reason: CODE 19 - Per Judgment TX2012-000497 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 Al SP27070 1 of 1 Class N/C N/C Page: LPV 22,006,000 244,000 22,250,000 FCV 22,006,000 244,000 22,250,000 RAY BELL COXA Impr N/C 17,214,000 17,214,000 Appraiser: Specialist: Basis: Land 4,792,000 244,000 5,036,000 RECOMMENDATION Recommended: PUC I N/C I N/C TX2012-000497 19% 19% Class @ @ SETTLEMENT 1.12 1.12 LLC Judgment LPV 28286,500 313,500 28,800,000 PLAZA APPEAL CENTRAL 19 - Per TAX 4041 BRESSLER CODE FCV 33,186,500 315,300 33,501,800 Plaintiff: Attorney: Reason: Impr 0 27,810,300 27,810,300 Land 5,376,200 315,300 5,691,500 2 TX2012-000497 Parcels 14-AUG-13 2014 of PUC 1524 1074 Year Case: Date: Tax Tax Number Current: Parcel 118-25-121B 118-25-122 Totals: SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: FRANCE Prepared by: BELLR COXA Date: 08/22/2013 Employee #: 7743 / 3710 Tax Case: TX2012-000561 Parcel #: 219-45-001 Year: 2013 Plantiff: RIO VERDE BOX —BAR RANCH CO LTD PTN LAND IMPS FCV LPV RATIO CURRENT 554,000 0 554,000 554,000 16.00 % RECOMMENDED: N/C N/C N/C N/C N/C Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000561 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 2.R @ 16.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC CHANGE TO: IMPS 0 % CLASS 0004 0 % CLASS 0 % CLASS SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: FRANCE Prepared by: BELLR I COXA Date: 08/22/2013 Employee #: 7743 / 3710 Tax Case: TX2012-000561 Parcel #: 219-45-001 Year: 2014 Plant iff: RIO VERDE BOX—BAR RANCH CO LTD PTN LAND IMPS FCV LPV RATIO CURRENT 805,000 0 805,000 616,750 16.00 % RECOMMENDED: 554,000 N/C 554,000 554,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment TX2012-000561 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 2.R ® 16.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC CHANGE TO: IMPS 0 % CLASS 0004 0 % CLASS 0 % CLASS SP27060 TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 Cty Atty: MILLER Prepared by: BARR / LYLES Date: 08/27/2013 Employee #: 7550 / 3683 Tax Case: ST2013-000154 Parcel #: 164-11-006 Year: 2014 Plante SYDOW DONALD E/SHARON M LAND IMPS FCV LPV RATIO CURRENT 232,400 929,700 1,162,100 1,162,100 10.00 % RECOMMENDED: 200,000 800,000 1,000,000 1,000,000 N/C % Recommended LPV calculation used: Personal Prop: N/A Basis: Reason: CODE 19- Per Judgment ST2013-000154 Current Tax: N/A The Maricopa County Assessor's Office Recommended does not provide estimates of recommended Tax: N/A taxes or tax refunds. Total Refund: N/A Half Refund: N/A LEGAL CLASSIFICATION : LAND 100 % CLASS 4.1 @ 10.00 % 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 % PUC IMPS 100 % CLASS 4.1 @ 10.00 % 0181 0 % CLASS @ 0.00 % 0 % CLASS @ 0.00 %