BOS AGENDA 02.10.26.PDF

Maricopa County — Formal (2026-02-25)

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Board of Supervisor’s Agenda 
 
2024: RAINBOW INVESTMENTS, LLC (TX2024-000262) Represented by Douglas S. John; 
 
2025:  RAINBOW INVESTMENTS, LLC (TX2024-000262) Represented by Douglas S. John; 
 
CRE-WPL CROSSPOINT OWNER, LLC (TX2025-000178) Represented by James G. Busby, Jr.; 
 
2026: CRE-WPL CROSSPOINT OWNER, LLC (TX2025-000178) Represented by James G. Busby, Jr.; 
 
AIRPORT TECHNOLOGY CENTER, LLC (TX2025-000301) Represented by James G. Busby, Jr.; 
 
 
2700 N CENTRAL ACQUISITION COMPANY, LLC (TX2025-000338) Represented by Aaron Clouse; 
 
 
MARY SULLIVAN AND CRAIG CONNORS (ST2025-000015) Pro Per;

2024

Date:
02/05/2026
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
6,099,900
3,252,700
9,352,600
See Parcel
RECOMMENDED:
2,505,750
1,349,250
3,855,000
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2024-000262
Tax Year: 2024 
RAINBOW INVESTMENTS, LLC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
14154041
1.8
1328
N/C
2,505,750
1,349,250
3,855,000
A2
6,099,900
3,252,700
9,352,600
5,029,570
2,505,750
1,349,250
3,855,000
1430
6,099,900
3,252,700
9,352,600
5,029,570
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000262
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  02/05/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
RAINBOW INVESTMENTS, LLC
Appraiser:
NED CHAPPELL

2025

Date:
02/05/2026
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,489,900
3,282,900
8,772,800
See Parcel
RECOMMENDED:
2,413,230
1,441,770
3,855,000
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2024-000262
Tax Year: 2025 
RAINBOW INVESTMENTS, LLC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
14154041
1.8
1328
N/C
2,413,230
1,441,770
3,855,000
A2
5,489,900
3,282,900
8,772,800
5,281,049
2,413,230
1,441,770
3,855,000
1430
5,489,900
3,282,900
8,772,800
5,281,049
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000262
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  02/05/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
RAINBOW INVESTMENTS, LLC
Appraiser:
NED CHAPPELL

Date:
02/05/2026
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
12,953,200
35,046,800
48,000,000
See Parcel
RECOMMENDED:
12,953,200
3,046,800
16,000,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2025-000178
Tax Year: 2025 
CRE-WPL CROSSPOINT OWNER, LLC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
20612205
1.12
N/C
N/C
N/C
3,046,800
16,000,000
A2
12,953,200
35,046,800
48,000,000
36,225,000
12,953,200
3,046,800
16,000,000
1514
12,953,200
35,046,800
48,000,000
36,225,000
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2025-000178
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  02/05/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
CRE-WPL CROSSPOINT OWNER, LLC
Appraiser:
JASON HORN

2026

Date:
02/05/2026
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
12,953,200
35,046,800
48,000,000
See Parcel
RECOMMENDED:
12,953,200
3,046,800
16,000,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2025-000178
Tax Year: 2026 
CRE-WPL CROSSPOINT OWNER, LLC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
20612205
1.12
N/C
N/C
N/C
3,046,800
16,000,000
A2
12,953,200
35,046,800
48,000,000
38,036,250
12,953,200
3,046,800
16,000,000
1514
12,953,200
35,046,800
48,000,000
38,036,250
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2025-000178
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  02/05/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
CRE-WPL CROSSPOINT OWNER, LLC
Appraiser:
Jason Horn

Date:
02/06/2026
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
11,788,800
19,685,669
31,474,469
See Parcel
RECOMMENDED:
11,788,800
8,711,200
20,500,000
Allocation Report
Chappell / Diaz
Tax Case:  TX2025-000301
Tax Year: 2026 
AIRPORT TECHNOLOGY CENTER LLC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  LEONNESIA FORD

Current:
Parcel
Class
PUC
LPV
Class
12408094C
1.12
N/C
N/C
Date:  02/06/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
AIRPORT TECHNOLOGY CENTER LLC
Appraiser:
NED CHAPPELL
Tax Case:
TX2025-000301
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
31,474,469
16,996,213
Recommended:
Land
Impr
FCV
Rule
N/C
8,711,200
20,500,000
B2
11,788,800
19,685,669
31,474,469
16,996,213
11,788,800
8,711,200
20,500,000
1512
11,788,800
19,685,669

Date:
02/05/2026
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
6,040,200
29,015,800
35,056,000
See Parcel
RECOMMENDED:
6,040,200
10,759,800
16,800,000
Allocation Report
Horn / Diaz
Tax Case:  TX2025-000338
Tax Year: 2026 
2700 N CENTRAL ACQUISITION COMPANY LLC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  LEONNESIA FORD

Current:
Parcel
Class
PUC
LPV
Class
11843149C
1.12
N/C
N/C
11843149D
1.12
N/C
N/C
Date:  02/05/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
2700 N CENTRAL ACQUISITION 
COMPANY LLC
Appraiser:
JASON HORN
Tax Case:
TX2025-000338
Attorney:
LEONNESIA FORD
Number of 
Parcels:
2
PUC
Land
Impr
FCV
LPV
30,164,752
16,288,966
Recommended:
Land
Impr
FCV
Rule
N/C
10,065,893
13,086,095
B2
2610
3,019,998
1,871,250
4,891,248
2,641,274
N/C
693,907
3,713,905
B2
1524
3,020,202
27,144,550
6,040,200
10,759,800
16,800,000
6,040,200
29,015,800
35,056,000
18,930,240

Date:
02/02/2026
1  Parcel
Prepared by:
Parcel #: 
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
509,000
2,036,000
2,545,000
See Parcel
RECOMMENDED:
509,000
1,682,800
2,191,800
Allocation Report
Nagy / Eurich
Tax Case:  ST2025-000015
Tax Year: 2026 
CONNORS CRAIG RAYMOND/SULLIVAN MARY E
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  LEONNESIA FORD

Current:
Parcel
Class
PUC
LPV
Class
17428110
3.1
N/C
N/C
N/C
1,682,800
2,191,800
A2
509,000
2,036,000
2,545,000
1,692,702
509,000
1,682,800
2,191,800
0161
509,000
2,036,000
2,545,000
1,692,702
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
ST2025-000015
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  02/02/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
Appraiser:
CYNTHIA NAGY
CONNORS CRAIG RAYMOND / SULLIVAN 
MARY E