BOS AGENDA 10-18-23.PDF

Maricopa County — Formal (2023-10-18)

View PDF Item 128 Meeting page

Extracted text (via pymupdf) 9934 characters
Board of Supervisors' Agenda
2020/2021: Nordstrom, Inc. (TX2019-001654) Represented by Mooney, Wright, Moore & 
Wilhoit, PLLC; 
2021/2022: Arizona Mills Mall LLC (TX2020-000908) Represented by Mooney, Wright, 
Moore & Wilhoit, PLLC; Wall Blush HQ LLC (TX2021-000469) Represented by Frazer, 
Ryan, Goldberg & Arnold L.L.P.
2023: P8 Phoenix Foothills LLC (TX2022-000342) Represented by Mooney, Wright, Moore 
& Wilhoit, PLLC; Wall Blush HQ LLC (TX2022-000379) Represented by Frazer, Ryan, 
Goldberg & Arnold L.L.P.
2024: Northern Parkway Glendale Owner LLC and West Airport Eldridge Ltd. 
(TX2023-000077) Represented by Mooney, Wright, Moore & Wilhoit, PLLC

2020/2021

Date:
09/26/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,487,600
10,145,500
12,633,100
See Parcel
RECOMMENDED:
2,487,600
6,002,400
8,490,000
TASRs
Hoover / Procaccini
Tax Case:  TX2019-001654
Tax Year: 2020 
NORDSTROM INC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County's Atty:  JEFFREY MESSING

Current:
Parcel
Class
PUC
LPV
Class
30165887
1.8  @18.0%
N/C
N/C
Date:  09/26/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2020
Plaintiff:
NORDSTROM INC
Appraiser:
TOM HOOVER
Tax Case:
TX2019-001654
Attorney:
JEFFREY MESSING
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
12,633,100
8,820,000
Recommended:
Land
Impr
FCV
Rule
N/C
6,002,400
8,490,000
A2
2,487,600
10,145,500
12,633,100
8,820,000
2,487,600
6,002,400
8,490,000
1460
2,487,600
10,145,500

Date:
09/26/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,366,200
10,198,100
12,564,300
See Parcel
RECOMMENDED:
2,366,200
5,403,800
7,770,000
TASRs
Hoover / Procaccini
Tax Case:  TX2019-001654
Tax Year: 2021 
NORDSTROM INC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County's Atty:  JEFFREY MESSING

Current:
Parcel
Class
PUC
LPV
Class
30165887
1.8  @18.0%
N/C
N/C
Date:  09/26/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2021
Plaintiff:
NORDSTROM INC
Appraiser:
TOM HOOVER
Tax Case:
TX2019-001654
Attorney:
JEFFREY MESSING
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
12,564,300
9,261,000
Recommended:
Land
Impr
FCV
Rule
N/C
5,403,800
7,770,000
A2
2,366,200
10,198,100
12,564,300
9,261,000
2,366,200
5,403,800
7,770,000
1460
2,366,200
10,198,100

2021/2022

Date:
09/20/2023
1 Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
23,214,900
107,591,300
130,806,200
See Parcel
RECOMMENDED:
23,214,900
73,785,100
97,000,000
TASRs
CHAPPELL / PROCACCINI
Tax Case:  TX2020-000908
Tax Year: 2021 
ARIZONA MILLS MALL 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

Tax Case:
TX2020-000908
Attorney:
MUTHIG KLAUS PETER
Number of
Parcels:
1 (last one left
in case)
Date: 09/05/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2021
Plaintiff:
ARIZONA MILLS MALL LLC
Appraiser:
CHAPPELL NED
Ü¿¬»æ çóîðóîí

Date:
09/20/2023
1 Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
25,401,200
105,577,400
130,978,600
See Parcel
RECOMMENDED:
25,401,200
73,598,800
99,000,000
TASRs
CHAPPELL / PROCACCINI
Tax Case:  TX2020-000908
Tax Year: 2022 
ARIZONA MILLS MALL 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

Tax Case:
TX2020-000908
Attorney:
MUTHIG KLAUS PETER
Number of
Parcels:
1 (last one in
this case)
Date: 09/05/2023
  Parcel Allocation
 Page: 1 of 1
Tax Year:
2022
Plaintiff:
ARIZONA MILLS MALL LLC
Appraiser:
CHAPPELL NED
Ü¿¬»æ çóîðóîí

Date:
10/03/2023
1  Parcel
Prepared by:
Parcel#:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
248,900
2,095,200
2,344,100
See Parcel
RECOMMENDED:
248,900
1,007,100
1,256,000
TASRs
Hoover / Procaccini
Tax Case:  TX2021-000469
Tax Year: 2021 
WALL BLUSH HQ 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

Current:
Parcel
Class
PUC
LPV
Class
14165993F
1.12 @18.0%
N/C
N/C
N/C
1,007,100
1,256,000
A2
248,900
2,095,200
2,344,100
1,506,442
248,900
1,007,100
1,256,000
2730
248,900
2,095,200
2,344,100
1,506,442
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2021-000469
Attorney:
MUTHIG KLAUS PETER
Number of 
Parcels:
1
Date:  10/03/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2021
Plaintiff:
WALL BLUSH HQ LLC
Appraiser:
HOOVER TOM

Date:
10/03/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
248,900
2,109,200
2,358,100
See Parcel
RECOMMENDED:
248,900
1,007,100
1,256,000
TASRs
Hoover / Procaccini
Tax Case:  TX2021-000469
Tax Year: 2022 
WALL BLUSH HQ 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

Current:
Parcel
Class
PUC
LPV
Class
14165993F
1.12 @17.5%
N/C
N/C
N/C
1,007,100
1,256,000
A2
248,900
2,109,200
2,358,100
1,581,764
248,900
1,007,100
1,256,000
2730
248,900
2,109,200
2,358,100
1,581,764
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2021-000469
Attorney:
MUTHIG KLAUS PETER
Number of 
Parcels:
1
Date:  10/03/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2022
Plaintiff:
WALL BLUSH HQ LLC
Appraiser:
HOOVER TOM

2023

Date:
10/02/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
6,685,734
16,014,266
22,700,000
See Parcel
RECOMMENDED:
6,685,734
5,814,266
12,500,000
TASRs
Chappell/Procaccini
Tax Case:  TX2022-000342
Tax Year: 2023 
P8 PHOENIX FOOTHILLS 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
30184179A
1.12 @17.0%
N/C
N/C
N/C
5,814,266
12,500,000
B2
6,685,734
16,014,266
22,700,000
14,755,000
6,685,734
5,814,266
12,500,000
1511
6,685,734
16,014,266
22,700,000
14,755,000
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000342
Attorney:
O'CONNOR JACK
Number of 
Parcels:
1
Date:  10/02/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
P8 PHOENIX FOOTHILLS LLC
Appraiser:
CHAPPELL NED

Date:
10/03/2023
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
405,900
2,291,800
2,697,700
See Parcel
RECOMMENDED:
405,900
1,174,100
1,580,000
TASRs
T. Hoover / S. Procaccini
Tax Case:  TX2022-000379
Tax Year: 2023 
WALL BLUSH HQ 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
14165993F
1.12 @17.0%
1120
N/C
N/C
1,174,100
1,580,000
B8
405,900
2,291,800
2,697,700
1,660,852
405,900
1,174,100
1,580,000
2730
405,900
2,291,800
2,697,700
1,660,852
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000379
Attorney:
PETER MUTHIG
Number of 
Parcels:
1
Date:  10/03/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
WALL BLUSH HQ LLC
Appraiser:
TOM HOOVER

2024

Date:
10/02/2023
2  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
25,078,600
0
25,078,600
See Parcel
RECOMMENDED:
283,590
0
283,590
TASRs
Chappell/Procaccini
Tax Case:  TX2023-000077
Tax Year: 2024 
NORTHERN PARKWAY GLENDALE OWNER LLC AND WEST AIRPORT 
ELDRIDGE 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:  PETER MUTHIG

Current:
Parcel
Class
PUC
LPV
Class
50142017D
2.R  @15.0%
4110
N/C
50142017E
2.R  @15.0%
4110
N/C
283,590
0
283,590
NORTHERN PARKWAY GLENDALE OWNER LLC et al
25,078,600
0
25,078,600
13,910,877
117,990
N/C
117,990
B9
0024
14,039,800
0
14,039,800
7,849,068
165,600
N/C
165,600
B9
0024
11,038,800
0
11,038,800
6,061,809
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-000077
Attorney:
PETER MUTHIG
Number of 
Parcels:
2
Date:  10/02/2023                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
Appraiser:
NED CHAPPELL