992-94-288 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: 
First 7 2 lines of 
Legal Description 
SEC 
TWNSHP 
RANGE 
l
1
NO LEGAL DESC 
TAX YEAR 
TAX AMOUNT 
2019 
$1,305.96 
2020 
$1,280.46 
TOTAL TAXAMOUNT 
$2,586.42 
ON MASTER LIST 
FOR INDIVIDUAL 
APPROVAL 
TREASURER 
BOARD OF 
SUPERVISORS 
BY: 
FEES & INTEREST 
$1,253.69 
$1,024.34 
TOTAL FEES & INTEREST 
$2,278.03 
APPROVAL 
DATE: 
LOT 
BLK 
TRA CT 
l 
l 
l
A 
PROPOSED ABATEMENT 
AREA CODE 
BY: 
$2,559.65 
$2,304.80 
952507 
952507 
TOTAL PROPOSED ABATEMENT 
$4,864.45 
IF DISAPPROVED, FILL IN BELLOW 
REASON: 
TAXPAYER: 
EVO AQUATICS LLC 
CERTIFICATE NU MBER: 
PRIOR REF NO.: 
C.P.NO.:
C.P.NO.:
C.P.NO.:
ABATEMENT REASON :
PARCEL NUMBER: 
99294288 
THE ASSESSOR'S OFFICE DETERMINED THAT 
THE BUSINESS PERSONAL PROPERTY 
ASSOCIATED WITH THIS ACCOUNT WAS 
CONVEYED PRIOR TO TAX YEARS 2019 AND 
2020. THE ACCOUNT REMAINED ACTIVE WHEN 
IT SHOULD HAVE BEEN CLOSED. PLEASE 
CONSIDER ABATEMENT FOR ALL UNPAID 
TAXES AND ASSESSMENTS LEVIED AND BILLED 
AGAINST THE ACCOUNT FOR TAX YEARS 2019 
AND 2020, PURSUANT TO A.R.S. § 42-18351(1).
ARTICLE 8 
ABATEMENT OF TAX AND REMOVAL OF LIEN 
Date of Letter: 11/5/2025 
Jordan Dale   1/13/2026

301 W. Jefferson, Phoenix, Arizona 85003, http://mcassessor.maricopa.gov/ 
BUSINESS PERSONAL PROPERTY TAX ABATEMENT REQUEST 
Eddie Cook 
Maricopa County Assessor 
 
 
 
Date:  
November 5, 2025 
 
To: 
 
Honorable John M. Allen; Maricopa County Treasurer 
 
 
 
From:  
Tom Rief, Special Operations Manager 
 
 
Agriculture, Business Personal Property & Mobile Homes 
Maricopa County Assessor’s Office 
 
cc: 
 
Ryan Smith; Assessor’s Office 
 
Re: 
 
Business Personal Property Account #(9)9294288                      
 
______________________________________________________________________________ 
 
Remarks: 
 
We are requesting a tax abatement for a Business Personal Property Account (9)9294288; Evo 
Aquatics, LLC., located at 20217 E. Chandler Heights Rd. in Queen Creek.  This location and the 
property are owned by the Queen Creek Unified School District.     
 
Through a Taxpayer Notice of Claim it was conveyed the pool and all related teaching equipment 
are owned by the school district and should have been exempt.  Resolutions were processed to 
update the record, and the account is closed however, tax years 2019 & 2020 were missed.   
 
We are requesting consideration of abatement for paid/unpaid taxes and assessments levied and 
billed against the subject property.  Also, please check for any Certificate of Purchase, posted 
against the subject account.  Assessor records have been corrected to prevent further tax accruals 
and the subject account has been closed.   
 
 
Account: 
(9)9294288         
Tax Year(s):  2019 - 2020