BOS AGENDA 8.5.25 (COMBINED).PDF

Board of Supervisor’s Agenda 
 
2022:  Northern Gardens (TX2021-000539) Represented by Dawn Gabel; 
 
2023: Northern Gardens (TX2022-000407) Represented by Dawn Gabel; 
 
Madison Gardens (TX2022-000408) Represented by Dawn Gabel; 
 
AMERICAN MULTI-CINEMA, INC. & EPT MESA, INC. (TX2022-000366) Represented by Dawn 
Gabel and Michael Vincent; 
 
AMERICAN MULTI-CINEMA, INC. & SPIRIT MASTER FUNDING III LLC (TX2022-000368) 
Represented by Dawn Gabel; 
 
LR MS 1330 OWNER LLC (TX2023-000087) Represented by Bart Wilhoit; 
 
LYNNE VILLAGE LLC (TX2022-000375) Represented by Doug John; 
 
2024: Northern Gardens (TX2023-000324) Represented by Dawn Gabel; 
 
AMERICAN MULTI-CINEMA, INC. & SPIRIT MASTER FUNDING III LLC (TX2023-000288) 
Represented by Dawn Gabel; 
 
Madison Gardens (TX2023-000325) Represented by Dawn Gabel; 
 
LR MS 1330 OWNER LLC (TX2023-000087) Represented by Bart Wilhoit; 
 
SCP 7201 LLC (TX2023-000269) Represented by Bart Wilhoit; 
 
PACIFIC PROVING LLC & AZ ATHLETIC ASSOCIATES LLC (TX2023-000327) Represented by Paul 
Moore; 
 
TALAVI GLENDALE LLC (TX2024-000319) Represented by Dawn Gabel; 
 
2025: Northern Gardens (TX2024-000361) Represented by Dawn Gabel; 
 
FIESTA OWNER LLC (TX2024-000357) Represented by Paul Moore; 
 
TALAVI GLENDALE LLC (TX2024-000319) Represented by Dawn Gabel; 
 
EMRLAND, LLLP (TX2024-000333) Represented by Doug John; 
 
Columbia Arizona 14th Industrial LLC (TX2024-000363) Represented by James Busby, Jr.;

DECA RANCH LLC (TX2024-000373) Represented by Doug John; 
 
2026:  EMRLAND, LLLP (TX2024-000333) Represented by Doug John;

2022

Date:
08/04/2025
1  Parcel
  Carden Livesay, Ltd.
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,599,600
6,398,600
7,998,200
See Parcel
RECOMMENDED:
1,359,200
590,800
1,950,000
Allocation Report
Hoover / Procaccini
Tax Case:  TX2021-000539
Tax Year: 2022 
NORTHERN GARDENS/PHOENIX LP
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JOSHUA W. CARDEN

Current:
Parcel
Class
PUC
LPV
Class
15721008A
4.2
N/C
N/C
1,359,200
590,800
1,950,000
A2
1,599,600
6,398,600
7,998,200
1,875,353
1,359,200
590,800
1,950,000
0364
1,599,600
6,398,600
7,998,200
1,875,353
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2021-000539
Attorney:
JOSHUA W. CARDEN /
Number of 
Parcels:
1
CARDEN LIVESAY LTD
Date:  08/04/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2022
Plaintiff:
NORTHERN GARDENS/PHOENIX LP
Appraiser:
TOM HOOVER

2023

Date:
08/04/2025
1  Parcel
  Carden Livesay, Ltd.
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,497,600
5,990,400
7,488,000
See Parcel
RECOMMENDED:
1,359,200
590,800
1,950,000
Allocation Report
Hoover / Procaccini
Tax Case:  TX2022-000407
Tax Year: 2023 
NORTHERN GARDENS/PHOENIX LP
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JOSHUA W. CARDEN

Current:
Parcel
Class
PUC
LPV
Class
15721008A
4.2
N/C
N/C
1,359,200
590,800
1,950,000
A2
1,497,600
5,990,400
7,488,000
1,969,120
1,359,200
590,800
1,950,000
0364
1,497,600
5,990,400
7,488,000
1,969,120
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000407
Attorney:
JOSHUA W. CARDEN / 
Number of 
Parcels:
1
 CARDEN LIVESAY LTD
Date:  08/04/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
NORTHERN GARDENS/PHOENIX LP
Appraiser:
TOM HOOVER

Date:
07/21/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,065,400
12,261,900
15,327,300
See Parcel
RECOMMENDED:
2,161,995
638,005
2,800,000
Allocation Report
Hoover/Procaccini
Tax Case:  TX2022-000408
Tax Year: 2023 
MADISON GARDENS/PHOENIX LP
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  BRIAN IRVINE

Current:
Parcel
Class
PUC
LPV
Class
16207232
4.1
N/C
N/C
2,161,995
638,005
2,800,000
A2
3,065,400
12,261,900
15,327,300
4,124,213
2,161,995
638,005
2,800,000
0374
3,065,400
12,261,900
15,327,300
4,124,213
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000408
Attorney:
BRIAN IRVINE
Number of 
Parcels:
1
Date:  07/21/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
MADISON GARDENS/PHOENIX LP
Appraiser:
TOM HOOVER

Date:
07/22/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
7,093,300
16,189,600
23,282,900
See Parcel
RECOMMENDED:
7,093,300
1,906,700
9,000,000
Parcel Allocation
CHAPPELL / BROOKS
Tax Case:  TX2022-000366
Tax Year: 2023 
AMERICAN MULTI-CINEMA INC AND EPT MESA 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
13910013B
1.8
N/C
N/C
13910013C
1.8
N/C
N/C
Date:  07/22/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
AMERICAN MULTI-CINEMA INC AND 
EPT MESA INC.
Appraiser:
NED CHAPPELL
Tax Case:
TX2022-000366
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
2
PUC
Land
Impr
FCV
LPV
3,909,600
2,043,647
Recommended:
Land
Impr
FCV
Rule
N/C
N/C
N/C
A2
1430
3,855,900
15,517,400
19,373,300
11,142,896
N/C
1,234,500
5,090,400
A2
1436
3,237,400
672,200
7,093,300
1,906,700
9,000,000
7,093,300
16,189,600
23,282,900
13,186,543

Date:
07/23/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiffs:
LAND
IMPS
FCV
RATIO
CURRENT
1,431,500
9,415,200
10,846,700
See Parcel
RECOMMENDED:
1,431,500
5,068,500
6,500,000
Allocation Report
Chappell / Diaz
Tax Case:  TX2022-000368
Tax Year: 2023 
AMERICAN MULTI-CINEMA INC & SPIRIT MASTER FUNDING 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:  JACK O'CONNOR

Current:
Parcel
Class
PUC
LPV
Class
50136951
1.8
N/C
N/C
1,431,500
5,068,500
6,500,000
1410
1,431,500
9,415,200
1,431,500
9,415,200
10,846,700
10,319,418
10,846,700
10,319,418
Recommended:
Land
Impr
FCV
Rule
N/C
5,068,500
6,500,000
A2
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2022-000368
Attorney:
JACK O'CONNOR
Number of 
Parcels:
1
Date:  07/23/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiffs:
AMERICAN MULTI-CINEMA INC & SPIRIT 
MASTER FUNDING III LLC
Appraiser:
NED CHAPPELL

Date:
06/18/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,823,700
19,286,371
22,110,071
See Parcel
RECOMMENDED:
2,823,700
11,151,300
13,975,000
Allocation Report
Horn / Diaz
Tax Case:  TX2023-000087
Tax Year: 2023 
LR-MS 1330 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
12340050
1.12
N/C
N/C
Date:  06/18/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
LR-MS 1330 OWNER LLC
Appraiser:
JASON HORN
Tax Case:
TX2023-000087
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
22,110,071
20,684,376
Recommended:
Land
Impr
FCV
Rule
N/C
11,151,300
13,975,000
A2
2,823,700
19,286,371
22,110,071
20,684,376
2,823,700
11,151,300
13,975,000
1513
2,823,700
19,286,371

Date:
06/16/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,261,900
9,047,700
11,309,600
See Parcel
RECOMMENDED:
2,261,900
5,968,100
8,230,000
Allocation Report
HOOVER / BROOKS
Tax Case:  TX2022-000375
Tax Year: 2023 
LYNNE VILLAGE 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:   JACK O'CONNOR

Current:
Parcel
Class
PUC
LPV
Class
10583002V
4.2  @10.0%
N/C
N/C
N/C
5,968,100 8,230,000
B6
2,261,900
9,047,700
11,309,600
6,446,472
2,261,900 5,968,100 8,230,000
0364
2,261,900
9,047,700
11,309,600
6,446,472
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000375
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
1
Date:  06/16/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
LYNNE VILLAGE LLC
Appraiser:
TOM HOOVER

2024

Date:
08/04/2025
1  Parcel
   Carden Livesay, Ltd.
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,389,900
5,559,800
6,949,700
See Parcel
RECOMMENDED:
1,359,200
590,800
1,950,000
Allocation Report
Hoover / Procaccini
Tax Case:  TX2023-000324
Tax Year: 2024 
NORTHERN GARDENS/PHOENIX LP
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JOSHUA W. CARDEN

Current:
Parcel
Class
PUC
LPV
Class
15721008A
4.2
N/C
N/C
1,359,200
590,800
1,950,000
A2
1,389,900
5,559,800
6,949,700
2,067,576
1,359,200
590,800
1,950,000
0364
1,389,900
5,559,800
6,949,700
2,067,576
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-000324
Attorney:
JOSHUA W. CARDEN /
Number of 
Parcels:
1
 CARDEN LIVESAY LTD
Date:  08/04/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
NORTHERN GARDENS/PHOENIX LP
Appraiser:
TOM HOOVER

Date:
07/23/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiffs:
LAND
IMPS
FCV
RATIO
CURRENT
1,412,400
11,204,100
12,616,500
See Parcel
RECOMMENDED:
1,412,400
5,412,600
6,825,000
Allocation Report
Chappell / Diaz
Tax Case:  TX2023-000288
Tax Year: 2024 
AMERICAN MULTI-CINEMA INC & SPIRIT MASTER FUNDING 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:  JACK O'CONNOR

Current:
Parcel
Class
PUC
LPV
Class
50136951
1.8
N/C
N/C
Date:  07/23/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiffs:
AMERICAN MULTI-CINEMA INC & 
SPIRIT MASTER FUNDING III LLC
Appraiser:
NED CHAPPELL
Tax Case:
TX2023-000288
Attorney:
JACK O'CONNOR
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
12,616,500
10,835,389
Recommended:
Land
Impr
FCV
Rule
N/C
5,412,600
6,825,000
A2
1,412,400
11,204,100
12,616,500
10,835,389
1,412,400
5,412,600
6,825,000
1410
1,412,400
11,204,100

Date:
07/21/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,118,800
16,475,500
20,594,300
See Parcel
RECOMMENDED:
2,950,000
670,000
3,620,000
Allocation Report
Hoover/Procaccini
Tax Case:  TX2023-000325
Tax Year: 2024 
MADISON GARDENS/PHOENIX LP
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  BRIAN IRVINE

Current:
Parcel
Class
PUC
LPV
Class
16207232
4.1
N/C
4.2
2,950,000
670,000
3,620,000
A2
4,118,800
16,475,500
20,594,300
4,330,424
2,950,000
670,000
3,620,000
0374
4,118,800
16,475,500
20,594,300
4,330,424
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-000325
Attorney:
BRIAN IRVINE
Number of 
Parcels:
1
Date:  07/21/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
MADISON GARDENS/PHOENIX LP
Appraiser:
TOM HOOVER

Date:
06/18/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,060,600
25,582,306
29,642,906
See Parcel
RECOMMENDED:
4,060,600
9,914,400
13,975,000
Allocation Report
Horn / Diaz
Tax Case:  TX2023-000087
Tax Year: 2024 
LR-MS 1330 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
12340050
1.12
N/C
N/C
Date:  06/18/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
LR-MS 1330 OWNER LLC
Appraiser:
JASON HORN
Tax Case:
TX2023-000087
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
29,642,906
21,718,595
Recommended:
Land
Impr
FCV
Rule
N/C
9,914,400
13,975,000
A2
4,060,600
25,582,306
29,642,906
21,718,595
4,060,600
9,914,400
13,975,000
1513
4,060,600
25,582,306

Date:
07/08/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
6,172,344
63,827,656
70,000,000
See Parcel
RECOMMENDED:
6,172,344
50,027,656
56,200,000
Allocation Report
HOOVER / BROOKS
Tax Case:  TX2023-000269
Tax Year: 2024 
SCP 7201 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:  JACK O'CONNOR

Current:
Parcel
Class
PUC
LPV
Class
21505005A
1.12
N/C
N/C
21505005B
2R
N/C
N/C
6,172,344
50,027,656
56,200,000
6,172,344
63,827,656
70,000,000
38,465,183
N/C
N/C
N/C
B1
1524
5,882,199
63,827,656
0021
290,145
0
290,145
124,762
69,709,855
38,340,420
Recommended:
Land
Impr
FCV
Rule
N/C
50,027,656
55,909,855
B2
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2023-000269
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
2
Date:  07/08/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
SCP 7201 LLC
Appraiser:
TOM HOOVER

Date:
06/11/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiffs:
LAND
IMPS
FCV
RATIO
CURRENT
87,138,600
132,436,186
219,574,786
See Parcel
RECOMMENDED:
57,015,276
19,767,023
76,782,299
Allocation Report
Chappell / Diaz
Tax Case:  TX2023-000327
Tax Year: 2024 
PACIFIC PROVING LLC & AZ ATHLETIC ASSOCIATES 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: JACK O'CONNOR

Current:
Parcel
Class
PUC
LPV
Class
31325859H
2.R
N/C
N/C
31325859S
L = 30% 2.R, 
70% 1.12 ;        
I = 100% 1.12
N/C
N/C
57,015,276
19,767,023
76,782,299
87,138,600
132,436,186
219,574,786
116,459,628
7,250,340
N/C
7,250,340
A1
2570
74,927,800
132,436,186
207,363,986
111,352,792
49,764,936
19,767,023
69,531,959
B6
0032
12,210,800
0
12,210,800
5,106,837
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-000327
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
2
Date:  06/11/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiffs:
PACIFIC PROVING LLC & AZ ATHLETIC 
ASSOCIATES LLC
Appraiser:
NED CHAPPELL

Date:
06/30/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
6,093,400
28,816,909
34,910,309
See Parcel
RECOMMENDED:
6,093,400
7,406,600
13,500,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2024-000319
Tax Year: 2024 
TALAVI GLENDALE 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
20050188A
1.12
N/C
N/C
Date:  06/30/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
TALAVI GLENDALE LLC
Appraiser:
JASON HORN
Tax Case:
TX2024-000319
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
34,910,309
14,035,829
Recommended:
Land
Impr
FCV
Rule
N/C
7,406,600
13,500,000
A2
6,093,400
28,816,909 34,910,309
14,035,829
6,093,400
7,406,600
13,500,000
1513
6,093,400
28,816,909

2025

Date:
08/04/2025
1  Parcel
  Carden Livesay, Ltd.
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,407,100
9,628,400
12,035,500
See Parcel
RECOMMENDED:
1,359,200
890,800
2,250,000
Allocation Report
Hoover / Procaccini
Tax Case:  TX2024-000361
Tax Year: 2025 
NORTHERN GARDENS/PHOENIX LP
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JOSHUA W. CARDEN

Current:
Parcel
Class
PUC
LPV
Class
15721008A
4.2
N/C
N/C
1,359,200
890,800
2,250,000
A2
2,407,100
9,628,400
12,035,500
2,170,955
1,359,200
890,800
2,250,000
0364
2,407,100
9,628,400
12,035,500
2,170,955
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000361
Attorney:
JOSHUA W. CARDEN /
Number of 
Parcels:
1
 CARDEN LIVESAY LTD
Date:  08/04/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
Appraiser:
TOM HOOVER
NORTHERN GARDENS/PHOENIX LP

Date:
07/11/2025
2  Parcels
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,410,800
29,748,900
34,159,700
See Parcel
RECOMMENDED:
4,410,800
14,839,200
19,250,000
Allocation Report
Hoover / Diaz
Tax Case:  TX2024-000357
Tax Year: 2025 
FIESTA 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
30209501B
1.10
N/C
N/C
30209501C
1.10
N/C
N/C
4.410.800
14,839,200
19,250,000
4,410,800
29,748,900
34,159,700
18,787,835
N/C
N/C
N/C
B2
3020
3,177,000
24,441,400
27,618,400
15,190,120
N/C
9,531,700
12,708,700
B2
3020
1,233,800
5,307,500
6,541,300
3,597,715
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000357
Attorney:
LOU CAPUTO
Number of 
Parcels:
2
Date:  07/11/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
FIESTA OWNER LLC
Appraiser:
TOM HOOVER

Date:
06/30/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
8,749,289
10,750,711
19,500,000
See Parcel
RECOMMENDED:
8,749,289
575,711
9,325,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2024-000319
Tax Year: 2025 
TALAVI GLENDALE 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
20050188A
1.12
N/C
N/C
N/C
575,711
9,325,000
A2
8,749,289
10,750,711
19,500,000
14,737,620
8,749,289
575,711
9,325,000
1513
8,749,289
10,750,711
19,500,000
14,737,620
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000319
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  06/30/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
TALAVI GLENDALE LLC
Appraiser:
JASON HORN

Date:
06/06/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
410,800
0
410,800
See Parcel
RECOMMENDED:
2,688
0
2,688
Allocation Report
Hoover / Diaz
Tax Case:  TX2024-000333
Tax Year: 2025 
EMRLAND LLLP
*** 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
14318004B
2.R
4110
N/C
Date:  06/06/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
EMRLAND LLLP
Appraiser:
TOM HOOVER
Tax Case:
TX2024-000333
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
410,800
176,644
Recommended:
Land
Impr
FCV
Rule
2,688
N/C
2,688
A1
410,800
0
410,800
176,644
2,688
0
2,688
0012
410,800
0

Date:
06/02/2025
8  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,812,100
22,044,300
26,856,400
See Parcel
RECOMMENDED:
4,812,100
14,072,900
18,885,000
Allocation Report
CHAPPELL  /  BROOKS
Tax Case:  TX2024-000363
Tax Year: 2025 
COLUMBIA ARIZONA 14TH INDUSTRIAL 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

8
Current:
Parcel
Class
PUC
LPV
Class
12458050
1.12
N/C
N/C
12458051
1.12
N/C
N/C
12458052A
1.12
N/C
N/C
12458052D
1.12
N/C
N/C
12458057
1.12
N/C
N/C
12458058
1.12
N/C
N/C
12458059A
1.12
N/C
N/C
12458059C
1.12
N/C
N/C
4,812,100
14,072,900
18,885,000
4,812,100
22,044,300
26,856,400
18,864,884
N/C
N/C
N/C
A1
1074
589,100
0
589,100
427,355
N/C
N/C
N/C
A1
1074
399,100
0
399,100
289,460
N/C
N/C
N/C
A1
1074
862,100
0
862,100
625,423
N/C
N/C
N/C
A1
1074
862,100
0
862,100
625,423
N/C
N/C
N/C
A1
1074
26,300
0
26,300
23,854
N/C
N/C
N/C
A1
1074
399,100
0
399,100
289,460
N/C
14,072,900
14,885,100
A2
1074
862,100
0
862,100
625,423
N/C
N/C
N/C
A1
1521
812,200
22,044,300
22,856,500
15,958,486
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000363
Attorney:
LOU CAPUTO
Number of Parcels:
Date:  06/02/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
COLUMBIA ARIZONA 
14TH INDUSTRIAL LLC
Appraiser:
NED CHAPPELL

Date:
07/08/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
10,514,800
4,886,239
15,401,039
See Parcel
RECOMMENDED:
1,575,888
4,886,239
6,462,127
Allocation Report
Nagy / Diaz
Tax Case:  TX2024-000373
Tax Year: 2025 
DECA RANCH 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
40037005J
L = 98% 1.12, 2% 
4.2 ; I = 9% 4.2,   
91% 1.12
4590
L = 55% 1.12, 45% 2R;  
I = 10% 4.7, 80% 1.12, 
10% 2R 
Date:  07/08/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
DECA RANCH LLC
Appraiser:
CYNTHIA NAGY
Tax Case:
TX2024-000373
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
1,575,888
N/C
6,462,127
A2
1040
10,514,800
4,886,239
15,401,039
8,470,571
1,575,888
4,886,239
6,462,127
10,514,800
4,886,239
15,401,039
8,470,571

2026

Date:
06/06/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
333,800
0
333,800
See Parcel
RECOMMENDED:
2,205
0
2,205
Allocation Report
Hoover / Diaz
Tax Case:  TX2024-000333
Tax Year: 2026 
EMRLAND LLLP
*** 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
14318004B
2.R
4110
N/C
2,205
N/C
2,205
A1
333,800
0
333,800
185,476
2,205
0
2,205
0012
333,800
0
333,800
185,476
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000333
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  06/06/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
EMRLAND LLLP
Appraiser:
TOM HOOVER