BOS AGENDA 12-6-23.PDF

Maricopa County — Formal (2023-12-06)

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Board of Supervisors' Agenda
2014-2017: BRE ESA Portfolio LLC et al (TX2018-000189) Represented by Dickinson 
Wright PLLC;
2018-2023: GD KS Acquisition Company LS (TX2017-000029) Represented by Frazer, Ryan,
Goldberg & Arnold LLP; Vestar LPTC LLC (TX2017-000030) Represented by Frazer, Ryan, 
Goldberg & Arnold LLP; Kohls Department Stores Inc (TX2017-000145) Represented by 
Frazer, Ryan, Goldberg & Arnold LLP; Kohls Department Stores Inc (TX2017-000146) 
Represented by Frazer, Ryan, Goldberg & Arnold LLP; BCB Group Investments - Tramonto
Marketplace (TX2017-000147) Represented by Frazer, Ryan, Goldberg & Arnold LLP; 
Spirit Realty LLC (TX2018-000644) Represented by Frazer, Ryan, Goldberg & Arnold 
LLP;   
2019-2023: Continental Suprise LLC, Maj Place HD LLC, et al (TX2018-000645) 
Represented by Frazer, Ryan, Goldberg & Arnold LLP; 
2020-2023: Dillards Properties Inc et al (TX2019-001734) Represented by Mooney, 
Wright, Moore & Wilhoit, PLLC; 
2021-2023: Kirst Philip P/Colleen TR (TX2020-000710) Represented by Frazer, Ryan, 
Goldberg & Arnold LLP; Somerville Mesa Limited Partnership (TX2020-000711) 
Represented by Frazer, Ryan, Goldberg & Arnold LLP; Inland Western Glendale LLC 
(TX2020-000713) Represented by Frazer, Ryan, Goldberg & Arnold LLP;  
2022: Gaedeke Holdings LTD (TX2021-000456) Represented by Donald P. Roelke;
2023: Gaedeke Holdings LTD (TX2022-000432) Represented by Donald P. Roelke; Cotton 
Bethany LLC/303 Cotton LLC (TX2022-000446) Represented by Mooney, Wright, Moore & 
Wilhoit, PLLC; IA Avondale LLC (TX2020-000714) Represented by Frazer, Ryan, Goldberg
& Arnold LLP; Crescent 2400 LLC (TX2022-000441) Represented by Quarles & Brady LLP; 
2024: Northern Parkway Glendale Owner LLC and West Airport Eldridge Ltd 
(TX2023-000077) Represented by Mooney, Wright, Moore & Wilhoit, PLLC

2014 - 2017

Date:
11/14/2023
14  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
15,146,379
28,376,621
43,523,000
See Parcel
RECOMMENDED:
15,146,379
24,730,991
39,877,370
TASRs
Chappell/Procaccini
Tax Case:  TX2018-000189
Tax Year: 2014
BRE ESA PORTFOLIO 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

Date: 10/05/2023                                                                            Parcel Allocation                                                                                  Page: 1 of 1
Tax Year:
2014
Plaintiff:
BRE/ESA Portfolio LLC, et al
Appraiser:
Ned Chappell
Tax Case:
TX2018-000189
Attorney:
Jack O'Connor
Number of
Parcels:
14

Date:
11/14/2023
14  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
15,338,707
31,938,093
47,276,800
See Parcel
RECOMMENDED:
15,338,707
27,979,553
43,318,260
TASRs
Chappell/Procaccini
Tax Case:  TX2018-000189
Tax Year: 2015
BRE ESA PORTFOLIO 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

Date: 10/05/2023                                                                            Parcel Allocation                                                                                  Page: 1 of 1
Tax Year:
2015
Plaintiff:
BRE/ESA Portfolio LLC, et al
Appraiser:
Ned Chappell
Tax Case:
TX2018-000189
Attorney:
Jack O'Connor
Number of
Parcels:
14

Date:
11/14/2023
14  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
15,665,400
38,392,700
54,058,100
See Parcel
RECOMMENDED:
15,665,400
33,815,230
49,480,630
TASRs
Chappell/Procaccini
Tax Case:  TX2018-000189
Tax Year: 2016
BRE ESA PORTFOLIO 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

Date: 10/05/2023                                                                            Parcel Allocation                                                                                  Page: 1 of 1
Tax Year:
2016
Plaintiff:
BRE/ESA Portfolio LLC, et al
Appraiser:
Ned Chappell
Tax Case:
TX2018-000189
Attorney:
Jack O'Connor
Number of
Parcels:
14

Date:
11/14/2023
14  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
18,037,700
47,460,000
65,497,700
See Parcel
RECOMMENDED:
18,037,700
41,896,730
59,934,430
TASRs
Chappell/Procaccini
Tax Case:  TX2018-000189
Tax Year: 2017
BRE ESA PORTFOLIO 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

Date: 10/06/2023                                                                            Parcel Allocation                                                                                  Page: 1 of 1
Tax Year:
2017
Plaintiff:
BRE/ESA Portfolio LLC, et al
Appraiser:
Ned Chappell
Tax Case:
TX2018-000189
Attorney:
Jack O'Connor
Number of
Parcels:
14

2018 - 2023

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
9,110,243
7,133,857
16,244,100
See Parcel
RECOMMENDED:
9,110,243
5,509,447
14,619,690
TASRs
Procaccini
Tax Case:  TX2017-000029
Tax Year: 2018 
GD KS ACQUISITION COMPANY 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:  JEFFREY MESSING

Tax Case:
TX2017-000029
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2018
Plaintiff:
GD KS ACQUISITION COMPANY LLC
Appraiser:
Tom Hoover
Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
9,110,243
7,133,857
16,244,100
See Parcel
RECOMMENDED:
9,110,243
5,509,447
14,619,690
TASRs
Procaccini
Tax Case:  TX2017-000029
Tax Year: 2019 
GD KS ACQUISITION COMPANY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2019
Plaintiff:
GD KS ACQUISITION COMPANY LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000029
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
 Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
9,984,700
8,027,600
18,012,300
See Parcel
RECOMMENDED:
9,984,700
6,226,370
16,211,070
TASRs
Procaccini
Tax Case:  TX2017-000029
Tax Year: 2020 
GD KS ACQUISITION COMPANY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2020
Plaintiff:
GD KS ACQUISITION COMPANY LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000029
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
11,134,800
8,021,200
19,156,000
See Parcel
RECOMMENDED:
11,134,800
6,105,600
17,240,400
TASRs
Procaccini
Tax Case:  TX2017-000029
Tax Year: 2021 
GD KS ACQUISITION COMPANY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
GD KS ACQUISITION COMPANY LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000029
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
11,134,800
8,138,500
19,273,300
See Parcel
RECOMMENDED:
11,134,800
6,211,170
17,345,970
TASRs
Procaccini
Tax Case:  TX2017-000029
Tax Year: 2022 
GD KS ACQUISITION COMPANY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
GD KS ACQUISITION COMPANY LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000029
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
10,634,200
8,920,800
19,555,000
See Parcel
RECOMMENDED:
10,634,200
6,965,300
17,599,500
TASRs
Procaccini
Tax Case:  TX2017-000029
Tax Year: 2023 
GD KS ACQUISITION COMPANY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
GD KS ACQUISITION COMPANY LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000029
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,140,900
6,260,200
9,401,100
See Parcel
RECOMMENDED:
3,140,900
5,320,090
8,460,990
TASRs
Procaccini
Tax Case:  TX2017-000030
Tax Year: 2018 
VESTAR LPTC 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2018
Plaintiff:
VESTAR LPTC LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000030
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
 Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,351,800
6,276,900
9,628,700
See Parcel
RECOMMENDED:
3,351,800
5,314,030
8,665,830
TASRs
Procaccini
Tax Case:  TX2017-000030
Tax Year: 2019 
VESTAR LPTC 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2019
Plaintiff:
VESTAR LPTC LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000030
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
 Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,357,400
6,449,900
10,807,300
See Parcel
RECOMMENDED:
4,357,400
5,369,170
9,726,570
TASRs
Procaccini
Tax Case:  TX2017-000030
Tax Year: 2020 
VESTAR LPTC 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2020
Plaintiff:
VESTAR LPTC LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000030
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
 Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,348,800
6,205,000
9,553,800
See Parcel
RECOMMENDED:
3,348,800
5,249,620
8,598,420
TASRs
Procaccini
Tax Case:  TX2017-000030
Tax Year: 2021 
VESTAR LPTC 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
VESTAR LPTC LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000030
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,384,900
6,171,700
9,556,600
See Parcel
RECOMMENDED:
3,384,900
5,216,040
8,600,940
TASRs
Procaccini
Tax Case:  TX2017-000030
Tax Year: 2022 
VESTAR LPTC 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
VESTAR LPTC LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000030
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïêñîðîí

Date:
11/16/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,440,200
6,540,700
9,980,900
See Parcel
RECOMMENDED:
3,440,200
5,542,610
8,982,810
TASRs
Procaccini
Tax Case:  TX2017-000030
Tax Year: 2023 
VESTAR LPTC 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
VESTAR LPTC LLC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000030
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïêñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,041,600
6,390,900
8,432,500
See Parcel
RECOMMENDED:
2,041,600
5,547,650
7,589,250
TASRs
Procaccini
Tax Case:  TX2017-000145
Tax Year: 2018 
KOHLS DEPARTMENT STORES 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:  JEFFREY MESSING

Tax Case:
TX2017-000145
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2018
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,803,500
6,425,500
8,229,000
See Parcel
RECOMMENDED:
1,803,500
5,602,600
7,406,100
TASRs
Procaccini
Tax Case:  TX2017-000145
Tax Year: 2019 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2019
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000145
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
 Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,726,600
6,617,000
8,343,600
See Parcel
RECOMMENDED:
1,726,600
5,782,640
7,509,240
TASRs
Procaccini
Tax Case:  TX2017-000145
Tax Year: 2020 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2020
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000145
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí
ÒñÝ

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,103,900
6,521,300
9,625,200
See Parcel
RECOMMENDED:
3,103,900
4,453,860
7,557,760
TASRs
Procaccini
Tax Case:  TX2017-000145
Tax Year: 2021 
KOHLS DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000145
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,103,900
6,601,200
9,705,100
See Parcel
RECOMMENDED:
3,103,900
3,981,500
7,085,400
TASRs
Procaccini
Tax Case:  TX2017-000145
Tax Year: 2022 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000145
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,182,700
7,193,900
10,376,600
See Parcel
RECOMMENDED:
3,182,700
3,902,700
7,085,400
TASRs
Procaccini
Tax Case:  TX2017-000145
Tax Year: 2023 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000145
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,936,519
6,204,081
9,140,600
See Parcel
RECOMMENDED:
2,936,519
4,166,121
7,102,640
TASRs
Procaccini
Tax Case:  TX2017-000146
Tax Year: 2018 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2018
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000146
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,936,519
6,204,081
9,140,600
See Parcel
RECOMMENDED:
2,936,519
4,166,121
7,102,640
TASRs
Procaccini
Tax Case:  TX2017-000146
Tax Year: 2019 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2019
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000146
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,351,000
7,656,500
12,007,500
See Parcel
RECOMMENDED:
4,351,000
2,751,640
7,102,640
TASRs
Procaccini
Tax Case:  TX2017-000146
Tax Year: 2020 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2020
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000146
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,041,900
7,655,400
11,697,300
See Parcel
RECOMMENDED:
4,041,900
3,060,740
7,102,640
TASRs
Procaccini
Tax Case:  TX2017-000146
Tax Year: 2021 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000146
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,041,900
7,771,100
11,813,000
See Parcel
RECOMMENDED:
4,041,900
3,060,740
7,102,640
TASRs
Procaccini
Tax Case:  TX2017-000146
Tax Year: 2022 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000146
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,187,800
8,604,200
11,792,000
See Parcel
RECOMMENDED:
3,187,800
3,914,840
7,102,640
TASRs
Procaccini
Tax Case:  TX2017-000146
Tax Year: 2023 
KOHL'S DEPARTMENT STORES 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
KOHLS DEPARTMENT STORES INC
Appraiser:
Tom Hoover
Tax Case:
TX2017-000146
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,806,000
5,840,100
7,646,100
See Parcel
RECOMMENDED:
1,806,000
5,075,490
6,881,490
TASRs
Procaccini
Tax Case:  TX2017-000147
Tax Year: 2018 
BCB GROUP INVESTMENTS - TRAMONTO MARKETPLACE
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2018
Plaintiff:
Appraiser:
Tom Hoover
BCB GROUP INVESTMENTS - TRAMONTO...
Tax Case:
TX2017-000147
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,617,400
5,865,800
7,483,200
See Parcel
RECOMMENDED:
1,617,400
5,117,480
6,734,880
TASRs
Procaccini
Tax Case:  TX2017-000147
Tax Year: 2019 
BCB GROUP INVESTMENTS - TRAMONTO MARKETPLACE
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2019
Plaintiff:
Appraiser:
Tom Hoover
BCB GROUP INVESTMENTS - TRAMONTO…
Tax Case:
TX2017-000147
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,654,000
6,028,400
7,682,400
See Parcel
RECOMMENDED:
1,654,000
5,260,160
6,914,160
TASRs
Procaccini
Tax Case:  TX2017-000147
Tax Year: 2020 
BCB GROUP INVESTMENTS - TRAMONTO MARKETPLACE
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

BCB GROUP INVESTMENTS - TRAMONTO... MA
Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2020
Plaintiff:
Appraiser:
Tom Hoover
Tax Case:
TX2017-000147
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,326,700
6,268,000
8,594,700
See Parcel
RECOMMENDED:
2,326,700
4,704,180
7,030,880
TASRs
Procaccini
Tax Case:  TX2017-000147
Tax Year: 2021 
BCB GROUP INVESTMENTS - TRAMONTO MARKETPLACE
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

BCB GROUP INVESTMENTS - TRAMONTO…
Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
Appraiser:
Tom Hoover
Tax Case:
TX2017-000147
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,326,700
6,278,200
8,604,900
See Parcel
RECOMMENDED:
2,326,700
4,264,750
6,591,450
TASRs
Procaccini
Tax Case:  TX2017-000147
Tax Year: 2022 
BCB GROUP INVESTMENTS - TRAMONTO MARKETPLACE
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
Appraiser:
Tom Hoover
BCB GROUP INVESTMENTS - TRAMONTO…
Tax Case:
TX2017-000147
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,913,400
6,833,000
8,746,400
See Parcel
RECOMMENDED:
1,913,400
4,678,050
6,591,450
TASRs
Procaccini
Tax Case:  TX2017-000147
Tax Year: 2023 
BCB GROUP INVESTMENTS - TRAMONTO MARKETPLACE
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
Appraiser:
Tom Hoover
BCB GROUP INVESTMENTS-TRAMONTO…
Tax Case:
TX2017-000147
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,039,100
5,356,500
7,395,600
See Parcel
RECOMMENDED:
2,039,100
4,616,940
6,656,040
TASRs
Procaccini
Tax Case:  TX2018-000644
Tax Year: 2018 
SPIRIT REALTY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2018
Plaintiff:
SPIRIT REALTY LP
Appraiser:
Tom Hoover
Tax Case:
TX2018-000644
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,465,100
5,417,200
7,882,300
See Parcel
RECOMMENDED:
2,465,100
4,628,970
7,094,070
TASRs
Procaccini
Tax Case:  TX2018-000644
Tax Year: 2019 
SPIRIT REALTY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2019
Plaintiff:
SPIRIT REALTY LP
Appraiser:
Tom Hoover
Tax Case:
TX2018-000644
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,893,500
5,470,300
8,363,800
See Parcel
RECOMMENDED:
2,893,500
4,633,920
7,527,420
TASRs
Procaccini
Tax Case:  TX2018-000644
Tax Year: 2020 
SPIRIT REALTY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2020
Plaintiff:
SPIRIT REALTY LP
Appraiser:
Tom Hoover
Tax Case:
TX2018-000644
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,092,700
5,447,300
8,540,000
See Parcel
RECOMMENDED:
3,092,700
4,593,300
7,686,000
TASRs
Procaccini
Tax Case:  TX2018-000644
Tax Year: 2021 
SPIRIT REALTY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
SPIRIT REALTY LP
Appraiser:
Tom Hoover
Tax Case:
TX2018-000644
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,092,700
5,341,000
8,433,700
See Parcel
RECOMMENDED:
3,092,700
4,497,630
7,590,330
TASRs
Procaccini
Tax Case:  TX2018-000644
Tax Year: 2022 
SPIRIT REALTY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
SPIRIT REALTY LP
Appraiser:
Tom Hoover
Tax Case:
TX2018-000644
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,391,800
5,790,800
10,182,600
See Parcel
RECOMMENDED:
4,391,800
4,772,540
9,164,340
TASRs
Procaccini
Tax Case:  TX2018-000644
Tax Year: 2023 
SPIRIT REALTY 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
SPIRIT REALTY LP
Appraiser:
Tom Hoover
Tax Case:
TX2018-000644
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

2019 - 2023

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,973,400
6,974,900
8,948,300
See Parcel
RECOMMENDED:
1,973,400
6,080,070
8,053,470
TASRs
Procaccini
Tax Case:  TX2018-000645
Tax Year: 2019 
CONTINENTAL SURPRISE 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2019
Plaintiff:
CONTINENTAL SURPRISE LLC
Appraiser:
Tom Hoover
Tax Case:
TX2018-000645
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,886,900
7,266,600
9,153,500
See Parcel
RECOMMENDED:
1,886,900
6,351,250
8,238,150
TASRs
Procaccini
Tax Case:  TX2018-000645
Tax Year: 2020 
CONTINENTAL SURPRISE 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2020
Plaintiff:
CONTINENTAL SURPRISE LLC
Appraiser:
Tom Hoover
Tax Case:
TX2018-000645
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,140,800
7,261,200
10,402,000
See Parcel
RECOMMENDED:
3,140,800
6,221,000
9,361,800
TASRs
Procaccini
Tax Case:  TX2018-000645
Tax Year: 2021 
CONTINENTAL SURPRISE 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
CONTINENTAL SURPRISE LLC
Appraiser:
Tom Hoover
Tax Case:
TX2018-000645
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,140,800
7,375,400
10,516,200
See Parcel
RECOMMENDED:
3,140,800
6,323,780
9,464,580
TASRs
Procaccini
Tax Case:  TX2018-000645
Tax Year: 2022 
CONTINENTAL SURPRISE 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
CONTINENTAL SURPRISE LLC
Appraiser:
Tom Hoover
Tax Case:
TX2018-000645
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñïéñîðîí

Date:
11/17/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,860,600
8,064,400
13,925,000
See Parcel
RECOMMENDED:
5,860,600
6,671,900
12,532,500
TASRs
Procaccini
Tax Case:  TX2018-000645
Tax Year: 2023 
CONTINENTAL SURPRISE LLC , MAJ PLACE HD 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:  JEFFREY MESSING

Tax Case:
TX2018-000645
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
CONTINENTAL SURPRISE LLC et al
Appraiser:
Tom Hoover
Ü¿¬»æ ïïñïéñîðîí

2020 - 2023

Date:
11/20/2023
1 Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,425,900
12,458,900
15,884,800
See Parcel
RECOMMENDED:
3,425,900
9,324,100
12,750,000
TASRs
Procaccini
Tax Case:  TX2019-001734
Tax Year: 2020 
DILLARDS PROPERTIES INC 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:  JEFFREY MESSING

Tax Case:
TX2019-001734
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Date: 11/13/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2020
Plaintiff:
DILLARDS PROPERTIES INC et al
Appraiser:
Tom Hoover
Ü¿¬»æ ïïñîðñîðîí

Date:
11/20/2023
1 Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,260,800
12,528,300
15,789,100
See Parcel
RECOMMENDED:
3,260,800
8,751,700
12,012,500
TASRs
Procaccini
Tax Case:  TX2019-001734
Tax Year: 2021 
DILLARDS PROPERTIES INC 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:  JEFFREY MESSING

Date: 11/13/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
DILLARDS PROPERTIES INC et al
Appraiser:
Tom Hoover
Tax Case:
TX2019-001734
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,009,600
11,381,600
14,391,200
See Parcel
RECOMMENDED:
3,009,600
7,990,400
11,000,000
TASRs
Procaccini
Tax Case:  TX2019-001734
Tax Year: 2022 
DILLARDS PROPERTIES INC 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:  JEFFREY MESSING

Date: 11/13/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
DILLARDS PROPERTIES INC et al
Appraiser:
Tom Hoover
Tax Case:
TX2019-001734
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,408,000
8,469,800
13,877,800
See Parcel
RECOMMENDED:
5,408,000
5,592,000
11,000,000
TASRs
Procaccini
Tax Case:  TX2019-001734
Tax Year: 2023 
DILLARDS PROPERTIES INC 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:  JEFFREY MESSING

Date: 11/13/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
DILLARDS PROPERTIES INC et al
Appraiser:
Tom Hoover
Tax Case:
TX2019-001734
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

2021 - 2023

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,808,500
7,250,400
9,058,900
See Parcel
RECOMMENDED:
1,808,500
6,344,510
8,153,010
TASRs
Procaccini
Tax Case:  TX2020-000710
Tax Year: 2021 
KIRST PHILIP P/COLLEEN TR
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
KIRST PHILIP P/COLLEEN TR
Appraiser:
Tom Hoover
Tax Case:
TX2020-000710
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,808,500
7,355,500
9,164,000
See Parcel
RECOMMENDED:
1,808,500
6,439,100
8,247,600
TASRs
Procaccini
Tax Case:  TX2020-000710
Tax Year: 2022 
KIRST PHILIP P/COLLEEN TR
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
KIRST PHILIP P/COLLEEN TR
Appraiser:
Tom Hoover
Tax Case:
TX2020-000710
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí
ÒñÝ
ÒñÝ
ÒñÝ

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,159,500
8,045,400
11,204,900
See Parcel
RECOMMENDED:
3,159,500
6,924,910
10,084,410
TASRs
Procaccini
Tax Case:  TX2020-000710
Tax Year: 2023 
KIRST PHILIP P/COLLEEN TR
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
PHILIP P. KIRST & COLLEEN KIRST, TR
Appraiser:
Tom Hoover
Tax Case:
TX2020-000710
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,382,800
5,330,500
7,713,300
See Parcel
RECOMMENDED:
2,382,800
4,559,170
6,941,970
TASRs
Procaccini
Tax Case:  TX2020-000711
Tax Year: 2021 
SOMERVILLE MESA LIMITED PARTNERSHIP
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
SOMERVILLE MESA LIMITED
PARTNERSHIP
Appraiser:
Tom Hoover
Tax Case:
TX2020-000711
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,382,800
5,197,000
7,579,800
See Parcel
RECOMMENDED:
2,382,800
4,439,020
6,821,820
TASRs
Procaccini
Tax Case:  TX2020-000711
Tax Year: 2022 
SOMERVILLE MESA LIMITED PARTNERSHIP
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

SOMERVILLE MESA LIMITED PARTNERSHIP
Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
Appraiser:
Tom Hoover
Tax Case:
TX2020-000711
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,684,200
5,614,800
8,299,000
See Parcel
RECOMMENDED:
2,684,200
4,784,900
7,469,100
TASRs
Procaccini
Tax Case:  TX2020-000711
Tax Year: 2023 
SOMERVILLE MESA LIMITED PARTNERSHIP
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
SOMERVILLE MESA LIMITED
Appraiser:
Tom Hoover
Tax Case:
TX2020-000711
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí
ÍÑÓÛÎÊ×ÔÔÛ ÓÛÍß ÔÐ

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,612,300
5,374,700
7,987,000
See Parcel
RECOMMENDED:
2,612,300
4,576,000
7,188,300
TASRs
Procaccini
Tax Case:  TX2020-000713
Tax Year: 2021 
INLAND WESTERN 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
INLAND WESTERN GLENDALE LLC
Appraiser:
Tom Hoover
Tax Case:
TX2020-000713
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,612,300
5,269,100
7,881,400
See Parcel
RECOMMENDED:
2,612,300
4,480,960
7,093,260
TASRs
Procaccini
Tax Case:  TX2020-000713
Tax Year: 2022 
INLAND WESTERN 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
INLAND WESTERN GLENDALE LLC
Appraiser:
Tom Hoover
Tax Case:
TX2020-000713
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

Date:
11/20/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,846,800
5,714,300
9,561,100
See Parcel
RECOMMENDED:
3,846,800
4,758,190
8,604,990
TASRs
Procaccini
Tax Case:  TX2020-000713
Tax Year: 2023 
INLAND WESTERN 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:  JEFFREY MESSING

Date: 10/16/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
INLAND WESTERN GLENDALE LLC
Appraiser:
Tom Hoover
Tax Case:
TX2020-000713
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Ü¿¬»æ ïïñîðñîðîí

2022

Date:
11/13/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,863,564
42,811,436
46,675,000
See Parcel
RECOMMENDED:
3,863,564
24,136,436
28,000,000
TASRs
Chappell/Procaccini
Tax Case:  TX2021-000456
Tax Year: 2022 
GAEDEKE HOLDINGS LTD
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  MUTHIG KLAUS PETER

Date: 09/19/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
GAEDEKE HOLDINGS LTD
Appraiser:
CHAPPELL NED
Tax Case:
TX2021-000456
Attorney:
MUTHIG KLAUS PETER
Number of
Parcels:
1
 Ü¿¬»æ ïïñïíñîðîí

2023

Date:
11/13/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,863,564
42,811,436
46,675,000
See Parcel
RECOMMENDED:
3,863,564
24,136,436
28,000,000
TASRs
Chappell/Procaccini
Tax Case:  TX2022-000432
Tax Year: 2023 
GAEDEKE HOLDINGS LTD
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Atty:  MUTHIG KLAUS PETER

Date: 10/23/2023                                                                            Parcel Allocation                                                                                  Page: 1 of 1
Tax Year:
2023
Plaintiff:
GAEDEKE HOLDINGS LTD
Appraiser:
CHAPPELL NED
Tax Case:
TX2022-000432
Attorney:
MUTHIG KLAUS PETER
Number of
Parcels:
1

Date:
11/08/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,547,415
0
3,547,415
See Parcel
RECOMMENDED:
56,800
0
56,800
TASRs
Chappell/Procaccini
Tax Case:  TX2022-000446
Tax Year: 2023 
COTTON BETHANY LLC/303 COTTON 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:  PETER MUTHIG

Current:
Parcel
Class
PUC
LPV
Class
50103009N
2.R  @15.0%
4110
N/C
56,800
N/C
56,800
B9
3,547,415
0
3,547,415
997,884
56,800
0
56,800
0034
3,547,415
0
3,547,415
997,884
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000446
Attorney:
   PETER MUTHIG
Number of 
Parcels:
1
Date:  11/08/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
Appraiser:
NED CHAPPELL
COTTON BETHANY LLC/303 COTTON LLC

Date:
11/20/2023
1 Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,700,600
8,166,900
13,867,500
See Parcel
RECOMMENDED:
5,700,600
6,059,400
11,760,000
TASRs
Procaccini
Tax Case:  TX2020-000714
Tax Year: 2023 
IA AVONDALE 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:  JEFFREY MESSING

Tax Case:
TX2020-000714
Attorney:
JEFFREY MESSING
Number of
Parcels:
1
Date: 10/17/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2023
Plaintiff:
IA AVONDALE LLC
Appraiser:
Tom Hoover
 Ü¿¬»æ ïïñîðñîðîí
Ó·¨»¼

Date:
11/21/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,056,300
13,058,800
16,115,100
See Parcel
RECOMMENDED:
3,056,300
3,823,700
6,880,000
TASRs
Hoover/Procaccini
Tax Case:  TX2022-000441
Tax Year: 2023 
CRESCENT 2400 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:  MUTHIG KLAUS PETER

Date: 09/14/2023                                                                            Parcel Allocation                                                                                  Page: 1 of 1
Tax Year:
2023
Plaintiff:
CRESCENT 2400 LLC
Appraiser:
HOOVER TOM
Tax Case:
TX2022-000441
Attorney:
MUTHIG KLAUS PETER
Number of
Parcels:
1

2024

Date:
11/02/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,714,800
764,626
4,479,426
See Parcel
RECOMMENDED:
1,450,000
1,350,000
2,800,000
TASR
HOOVER / PROCACCINI
Tax Case:  TX2023-000209
Tax Year: 2024 
HPPC 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:  PETER MUTHIG

Date: 10/24/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2024
Plaintiff:
HPPC LLC
Appraiser:
TOM HOOVER
Tax Case:
TX2023-000209
Attorney:
PETER MUTHIG
Number of
Parcels:
1
 ïïñðîñîðîí