162-26-006F ABATEMENT 1-28-2026.PDF

MARICOPA COUNTY RESOLUTION 
NOTICE FROM THE OFFICE OF THE MARICOPA COUNTY TREASURER REQUESTING APPROVAL OF THE HONORABLE BOARD OF SUPERVISORS 
AND THE DEPARTMENT OF REVENUE TO CHANGE THE SECURED TAX ROLL AND ADVISE THE COUNTY TREASURER AS INDICATED BELOW 
DESCRIPTION: 
SEC 
TWNSHP 
RANGE 
LOT 
BLK 
TRACT 
14
2N 
3E 
EVANS ADD TO ORANGEWOOD TH PT OF LOT 14 BLK 2 LY 
IN FOL DESC BEG 137.5' N OF SW COR LOT 14 N 10.5' 
E 403.15' S 16' W 153.15' S 2' W 150' N 7.5' W 1 
00' TO BEG EX W 9.25' OF E 44.50' OF S 132' OF LO 
T 14 & EX PT DESC IN DKT 5701/39 
TAX YEAR
TAX AMOUNT
PENALTY & INTEREST
PROPOSED ABATEMENT
AREA 
CODE
2015 
$
1404.99 
$
2090.16 
$
3495.15 
381300 
2016 
$
1418.15 
$
1882.74 
$
3300.89 
381300 
2017 
$
1468.45 
$
1714.23 
$
3182.68 
381300 
2018 
$
1540.51 
$
1551.41 
$
3091.92 
381300 
2019 
$
1578.95 
$
1337.26 
$
2916.21 
381300 
2020 
$
1614.48 
$
1108.82 
$
2723.30 
381300 
2021 
$
1639.82 
$
863.70 
$
2503.52 
381300 
$
$
$
$
$
$
TOTAL BASE TAX 
TOTAL PENALTY AND 
INTEREST 
TOTAL PROPOSED ABATEMENT 
$
10,665.35 
$
10,548.32 
$
21,213.67 
ON MASTER LIST 
APPROVAL 
IF DISAPPROVED, FILL IN BELOW 
FOR INDIVIDUAL 
APPROVAL 
BY: 
DATE: 
BY: 
REASON: 
TREASURER 
BOARD OF 
SUPERVISORS 
TAXPAYER:  
SUNKEES CYNTHIA/ROBERT 
JR/MARTINSEN JUDY
PARCEL NUMBER: 
162-26-006F
CERTIFICATE NO. 
PRIOR REF NO. 
C. P. NO.
C. P. NO.
C. P. NO.
 ABATEMENT REASON: 
PARCEL IS IDENTIFIED AS A ORPHAN PARCEL. THE LOT
SIZE DOES NOT PERMIT DEVELOPMENT, AND THE 
PARCEL DOES NOT SHARE OWNERSHIP WITH ANY 
ADJACENT PARCELS. A VALUATION WAS PREVIOUSLY 
ESTABLISHED IN ERROR AS UNRESTRICTED USE 
PARCEL. THE ASSESSOR'S RECORDS HAVE BEEN 
CORRECTED, AND THE SUBJECT PARCEL HAS BEEN 
REMOVED FROM THE TAX ROLL. PLEASE CONSIDER 
ABATEMENT OF ALL UNPAID TAXES AND ASSESSMENTS 
LEVIED AND BILLED AGAINST THE SUBJECT PARCEL 
FOR TAX YEARS 2015 THROUGH 2021, PURSUANT TO 
A.R.S. § 42-18351. 
ARTICLE  8 
 ABATEMENT OF TAX AND REMOVAL OF LIEN 
1/9/2026 
dee.cora 
WORD VERSION DOR 3228 REVISED 08/19/2015
Jordan Dale 
1/12/2026

301 W. Jefferson, Phoenix, Arizona 85003, http://mcassessor.maricopa.gov/ 
VACANT LAND TAX ABATEMENT REQUEST 
Eddie Cook 
Maricopa County Assessor 
Date:   
October 22, 2025 
To: 
 
Honorable John M. Allen; Maricopa County Treasurer 
 
 
 
From:  
Aaron Becker; Appraiser Manger 
cc: 
 
Ryan Smith; Assessor s Office 
Re:  
 
Parcel 162-26-006F
______________________________________________________________________________ 
Remarks: Parcel 162-26-006F is identified as an orphan parcel as the lot size does not allow for 
the development of the parcel and does not share ownership with any adjacent parcels.  
Valuation was set in error as an unrestricted use parcel. 
We are requesting consideration of abatement for portions of unpaid taxes and assessments 
levied and billed against the subject property as outlined below.  Also, please check for any 
Certificate of Purchase, posted against the subject parcel. Assessor records have been corrected 
to prevent further tax accruals.   
Parcel: 162-26-006F            
Tax Year: 2015-2021

3
-
B rule 
-
LPV 100% of FCV if A rule.  
-
Marteen 
From: Arturo Magallanez (ASR) <Arturo.Magallanez@Maricopa.Gov>  
Sent: Wednesday, October 1, 2025 12:16 PM 
To: Aaron Becker (ASR) <Aaron.Becker@Maricopa.Gov> 
Cc: Marteen Washington (ASR) <Marteen.Washington@Maricopa.Gov> 
Subject: 162-26-006F 
Assessor s Office 
GIS-Mapping/Ownership 
O: 602-506-0885 
E: Arturo.magallanez@maricopa.gov  
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2
From: Brian Colwell (ASR) <Brian.Colwell@Maricopa.Gov>  
Sent: Wednesday, October 1, 2025 2:44 PM 
To: Marteen Washington (ASR) <Marteen.Washington@Maricopa.Gov> 
Cc: Kimberlee Coleman (ASR) <Kimberlee.Coleman@maricopa.gov>; Aaron Becker (ASR) 
<Aaron.Becker@Maricopa.Gov> 
Subject: RE: 162-26-006F 
Assessor s Office 
O: 602-372-0138 
E: brian.colwell@maricopa.gov
Mcassessor.Maricopa.Gov ]
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From: Marteen Washington (ASR) <Marteen.Washington@Maricopa.Gov>  
Sent: Wednesday, October 1, 2025 12:36 PM 
To: Brian Colwell (ASR) <Brian.Colwell@Maricopa.Gov> 
Cc: Kimberlee Coleman (ASR) <Kimberlee.Coleman@maricopa.gov>; Aaron Becker (ASR) 
<Aaron.Becker@Maricopa.Gov> 
Subject: FW: 162-26-006F 
Brian, 
Another fun one to research. 
Determine if this parcel should be market value or restricted use then develop the FCV based on either market value or 
restricted use value.  
Then calc the LPV based on the new FCV.  
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A rule