Extracted text (via pymupdf)
10095 characters
Board of Supervisor’s Agenda 2024: WCCP 90 MOUNTAIN VIEW, LLC; MRR HOLDINGS III, LLC (TX2024-000352) Represented by Aaron Clouse; 2025: CIO SAN TAN I, LP; CIO SAN TA II, LP; and SWVP SANN TAN, LLC (TX2024-000270) Represented by Aaron Clouse; JDM II Tempe OC, LLC (TX2024-000337) Represented by Aaron Clouse; WCCP 90 MOUNTAIN VIEW, LLC; MRR HOLDINGS III, LLC (TX2024-000352) Represented by Aaron Clouse; NEXT GEN NORTH MOUNTAIN, LLC (TX2025-000153) Represented by Aaron Clouse; 2026: CIO SAN TAN I, LP; CIO SAN TA II, LP; and SWVP SANN TAN, LLC (TX2024-000270) Represented by Aaron Clouse; MOORE RANCHES, INC. (TX2025-000082) Represented by James Nearhood; NEXT GEN NORTH MOUNTAIN, LLC (TX2025-000153) Represented by Aaron Clouse; 2024 Date: 01/16/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 6,029,200 17,615,428 23,644,628 See Parcel RECOMMENDED: 5,000,000 6,700,000 11,700,000 Allocation Report HOOVER / BROOKS Tax Case: TX2024-000352 Tax Year: 2024 WCCP 90 MOUNTAIN VIEW, LLC/MRR HOLDINGS III, 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 21736990 1.12 N/C N/C 5,000,000 6,700,000 11,700,000 A2 6,029,200 17,615,428 23,644,628 18,545,852 5,000,000 6,700,000 11,700,000 1523 6,029,200 17,615,428 23,644,628 18,545,852 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2024-000352 Attorney: LOU CAPUTO Number of Parcels: 1 Date: 01/16/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2024 Plaintiff: WCCP 90 MOUNTAIN VIEW, LLC/ MRR HOLDINGS III, LLC Appraiser: TOM HOOVER 2025 Date: 01/21/2026 2 Parcels Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 18,527,400 47,222,611 65,750,011 See Parcel RECOMMENDED: 8,400,000 29,700,000 38,100,000 Allocation Report HOOVER / BROOKS Tax Case: TX2024-000270 Tax Year: 2025 CIO SAN TAN I LP, CIO SAN TAN II LP, SWVP SAN TAN, 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 30163804A 1.12 N/C N/C 30163805A 1.12 N/C N/C 8,400,000 29,700,000 38,100,000 18,527,400 47,222,611 65,750,011 51,257,713 4,200,000 8,530,000 12,730,000 B7 1513 10,145,200 25,039,530 35,184,730 27,071,345 4,200,000 21,170,000 25,370,000 B7 1513 8,382,200 22,183,081 30,565,281 24,186,368 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2024-000270 Attorney: LEONNESIA FORD Number of Parcels: 2 Date: 01/21/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: CIO SAN TAN I LP, CIO SAN TAN II LP, SWVP SAN TAN, LLC Appraiser: TOM HOOVER Date: 01/22/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 21,972,100 12,969,910 34,942,010 See Parcel RECOMMENDED: 21,972,100 5,927,900 27,900,000 Allocation Report CHAPPELL / BROOKS Tax Case: TX2024-000337 Tax Year: 2025 JDM II TEMPE OC, 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 12333031 1.12 N/C N/C 21,972,100 5,927,900 27,900,000 A2 21,972,100 12,969,910 34,942,010 34,942,010 21,972,100 5,927,900 27,900,000 1523 21,972,100 12,969,910 34,942,010 34,942,010 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2024-000337 Attorney: LOU CAPUTO Number of Parcels: 1 Date: 01/22/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: JDM II TEMPE OC, LLC Appraiser: NED CHAPPELL Date: 01/16/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 6,330,700 18,065,912 24,396,612 See Parcel RECOMMENDED: 5,000,000 6,700,000 11,700,000 Allocation Report HOOVER / BROOKS Tax Case: TX2024-000352 Tax Year: 2025 WCCP 90 MOUNTAIN VIEW, LLC/MRR HOLDINGS III, 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 21736990 1.12 N/C N/C 5,000,000 6,700,000 11,700,000 A2 6,330,700 18,065,912 24,396,612 19,473,144 5,000,000 6,700,000 11,700,000 1523 6,330,700 18,065,912 24,396,612 19,473,144 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2024-000352 Attorney: LOU CAPUTO Number of Parcels: 1 Date: 01/16/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: WCCP 90 MOUNTAIN VIEW, LLC/ MRR HOLDINGS III, LLC Appraiser: TOM HOOVER Date: 01/22/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 3,956,700 18,436,700 22,393,400 See Parcel RECOMMENDED: 2,250,000 2,900,000 5,150,000 Allocation Report Hoover / Diaz Tax Case: TX2025-000153 Tax Year: 2025 NEXT GEN NORTH MOUNTAIN 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 14907065A 1.12 N/C N/C 2,250,000 2,900,000 5,150,000 1513 3,956,700 18,436,700 3,956,700 18,436,700 22,393,400 11,183,929 22,393,400 11,183,929 Recommended: Land Impr FCV Rule 2,250,000 2,900,000 5,150,000 B7 PUC Land Impr FCV LPV Tax Case: TX2025-000153 Attorney: LEONNESIA FORD Number of Parcels: 1 Date: 01/22/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: NEXT GEN NORTH MOUNTAIN LLC Appraiser: TOM HOOVER 2026 Date: 01/21/2026 2 Parcels Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 20,531,800 34,718,182 55,249,982 See Parcel RECOMMENDED: 8,400,000 29,700,000 38,100,000 Allocation Report HOOVER / BROOKS Tax Case: TX2024-000270 Tax Year: 2026 CIO SAN TAN I LP, CIO SAN TAN II LP, SWVP SAN TAN, 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 30163804A 1.12 N/C N/C 30163805A 1.12 N/C N/C 8,400,000 29,700,000 38,100,000 20,531,800 34,718,182 55,249,982 29,834,990 4,200,000 8,530,000 12,730,000 B2 1513 9,844,600 17,874,626 27,719,226 14,968,382 4,200,000 21,170,000 25,370,000 B2 1513 10,687,200 16,843,556 27,530,756 14,866,608 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2024-000270 Attorney: LEONNESIA FORD Number of Parcels: 2 Date: 01/21/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: CIO SAN TAN I LP, CIO SAN TAN II LP, SWVP SAN TAN, LLC Appraiser: TOM HOOVER Date: 01/20/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 6,054,900 0 6,054,900 See Parcel RECOMMENDED: 315,600 0 315,600 Allocation Report Nagy / Diaz Tax Case: TX2025-000082 Tax Year: 2026 MOORE RANCHES INC. *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: JACK O'CONNOR Current: Parcel Class PUC LPV Class 50110944A 2.R 4111 N/C Date: 01/20/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: MOORE RANCHES INC. Appraiser: CYNTHIA NAGY Tax Case: TX2025-000082 Attorney: JACK O'CONNOR Number of Parcels: 1 PUC Land Impr FCV LPV 6,054,900 2,482,509 Recommended: Land Impr FCV Rule 315,600 N/C 315,600 B1 6,054,900 0 6,054,900 2,482,509 315,600 0 315,600 0021 6,054,900 0 Date: 01/22/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 2,719,259 6,942,741 9,662,000 See Parcel RECOMMENDED: 2,250,000 2,900,000 5,150,000 Allocation Report Hoover / Diaz Tax Case: TX2025-000153 Tax Year: 2026 NEXT GEN NORTH MOUNTAIN 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 14907065A 1.12 N/C N/C 2,250,000 2,900,000 5,150,000 1513 2,719,259 6,942,741 2,719,259 6,942,741 9,662,000 5,217,480 9,662,000 5,217,480 Recommended: Land Impr FCV Rule 2,250,000 2,900,000 5,150,000 B2 PUC Land Impr FCV LPV Tax Case: TX2025-000153 Attorney: LEONNESIA FORD Number of Parcels: 1 Date: 01/22/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: NEXT GEN NORTH MOUNTAIN LLC Appraiser: TOM HOOVER