BOS AGENDA 03-26-2024.PDF

Maricopa County — Formal (2024-04-10)

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Board of Supervisor’s Agenda 
 
2020: DRPHOENIX HOTEL OWNER LLC (TX2020-001147) Represented by Dawn R. Gabel, 
Dickinson Wright, PLLC 
 
2021: DRPHOENIX HOTEL OWNER LLC (TX2021-000507) Represented by Dawn R. Gabel, 
Dickinson Wright, PLLC 
 
2023: HARKINS PHOENIX CINEMAS LLC (TX2022-000449) Represented by Donald P. Roelke. 
 
HARKINS PHOENIX CINEMAS LLC (TX2022-000450) Represented by Donald P. Roelke. 
 
300 WEST OSBORN LLC (TX2022-000349) Represented by Daniel Nies, Orangewood Law Group, 
PLC 
 
CN ASSOCIATES A LLC ET AL (TX2022-000369) Represented by James R. Nearhood, Nearhood 
Law Offices, PLC

2020

Date:
03/19/2024
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
FCV
RATIO
CURRENT
290,799,100
See Account
RECOMMENDED:
237,000,000
Allocation Report
Chappell / Procaccini
Tax Case:  TX2020-001147
Tax Year: 2020 
DRPHOENIX HOTEL 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:  O'CONNOR JACK

Current:
Account
Class
PUC
LPV
Class
4520724
1.12
N/C
N/C
N/A
N/A
237,000,000
A2
N/A
N/A
290,799,100
181,321,508
N/A
N/A
237,000,000
9528
N/A
N/A
290,799,100
181,321,508
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2020-001147
Attorney:
O'CONNOR JACK
Number of 
Accounts:
1
Date:  03/19/2024                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2020
Plaintiff:
DRPHOENIX HOTEL OWNER LLC
Appraiser:
CHAPPELL NED

2021

Date:
03/19/2024
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
FCV
RATIO
CURRENT
172,694,000
See Account
RECOMMENDED:
148,000,000
Allocation Report
Chappell / Procaccini
Tax Case:  TX2021-000507
Tax Year: 2021 
DRPHOENIX HOTEL 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:  O'CONNOR JACK

Current:
Account
Class
PUC
LPV
Class
4520724
1.12
N/C
N/C
N/A
N/A
148,000,000
A2
N/A
N/A
172,694,000
172,694,000
N/A
N/A
148,000,000
9528
N/A
N/A
172,694,000
172,694,000
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2021-000507
Attorney:
O'CONNOR JACK
Number of 
Accounts:
1
Date:  03/19/2024                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2021
Plaintiff:
DRPHOENIX HOTEL OWNER LLC
Appraiser:
CHAPPELL NED

2023

Date:
03/18/2024
4  Parcels
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,479,000
5,753,300
9,232,300
See Parcel
RECOMMENDED:
2,587,969
2,612,031
5,200,000
Allocation Report
Horn / Procaccini
Tax Case:  TX2022-000349
Tax Year: 2023 
300 WEST OSBORN 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:  ROSA AGUILAR

Current:
Parcel
Class
PUC
LPV
Class
11830015
1.12
N/C
N/C
11830016
1.12
N/C
N/C
11830017
1.12
N/C
N/C
11830018A
1.12
N/C
N/C
2,587,969
2,612,031
5,200,000
3,479,000
5,753,300
9,232,300
3,155,592
665,185
N/C
665,185
A1
1074
894,200
0
894,200
201,398
665,185
N/C
665,185
A1
1074
894,200
0
894,200
201,398
473,724
N/C
473,724
A1
1514
1,053,800
5,753,300
6,807,100
2,609,342
783,875
2,612,031
3,395,906
A2
1074
636,800
0
636,800
143,454
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000349
Attorney:
ROSA AGUILAR
Number of 
Parcels:
4
Date:  03/18/2024                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
300 WEST OSBORN LLC
Appraiser:
JASON HORN

Date:
03/11/2024
5  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
31,070,800
0
31,070,800
See Parcel
RECOMMENDED:
25,000,000
0
25,000,000
Allocation Report
Hoover / Procaccini
Tax Case:  TX2022-000369
Tax Year: 2023 
CN ASSOCIATES A LLC et al
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  O'CONNOR JACK

Current:
Parcel
Class
PUC
LPV
Class
21235574
2R
N/C
N/C
21235578
2R
N/C
N/C
21235582
2R
N/C
N/C
21235584
2R
N/C
N/C
21235585
2R
N/C
N/C
25,000,000
0
25,000,000
31,070,800
0
31,070,800
14,603,276
4,030,000
N/C
4,030,000
B1
0021
4,756,300
0
4,756,300
2,235,461
3,020,000
N/C
3,020,000
B1
0021
6,541,300
0
6,541,300
3,074,411
5,195,000
N/C
5,195,000
B1
0021
3,702,900
0
3,702,900
1,740,363
3,850,000
N/C
3,850,000
B1
0021
11,555,500
0
11,555,500
5,431,085
8,905,000
N/C
8,905,000
B1
0021
4,514,800
0
4,514,800
2,121,956
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000369
Attorney:
O'CONNOR JACK
Number of 
Parcels:
5
Date:  03/11/2024                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
CN ASSOCIATES A LLC et al
Appraiser:
HOOVER TOM

Date:
03/25/2024
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,034,600
19,862,600
23,897,200
See Parcel
RECOMMENDED:
4,034,600
12,115,400
16,150,000
Allocation Report
Hoover/Diaz
Tax Case:  TX2022-000449
Tax Year: 2023 
HARKINS PHOENIX CINEMAS 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:  O'CONNOR JACK

Current:
Parcel
Class
PUC
LPV
Class
10232010
1.12
N/C
N/C
N/C
12,115,400
16,150,000
A2
4,034,600
19,862,600
23,897,200
15,915,561
4,034,600
12,115,400
16,150,000
2520
4,034,600
19,862,600
23,897,200
15,915,561
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000449
Attorney:
O'CONNOR JACK
Number of 
Parcels:
1
Date:  03/25/2024                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
HARKINS PHOENIX CINEMAS LLC
Appraiser:
HOOVER TOM

Date:
03/25/2024
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
9,256,600
18,538,200
27,794,800
See Parcel
RECOMMENDED:
9,256,600
12,883,400
22,140,000
Allocation Report
Hoover/Diaz
Tax Case:  TX2022-000450
Tax Year: 2023 
HARKINS PHOENIX CINEMAS 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:  O'CONNOR JACK

Current:
Parcel
Class
PUC
LPV
Class
20053360
1.12
N/C
N/C
N/C
12,883,400
22,140,000
A2
9,256,600
18,538,200
27,794,800
16,642,058
9,256,600
12,883,400
22,140,000
2520
9,256,600
18,538,200
27,794,800
16,642,058
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000450
Attorney:
O'CONNOR JACK
Number of 
Parcels:
1
Date:  03/25/2024                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
HARKINS PHOENIX CINEMAS LLC
Appraiser:
HOOVER TOM