PROPERTY TAXAPPEALS

SUPERIOR COURT OF ARIZONA

June 16, 2010

COMMISSIONER RICK NOTHWEHR

Transferred Cases

Mohave: 9

Pima: 22

Mostly because no answer was filed with the trial division.

Transferred Cases

Setting for Trial

Trial should be 30 to 45 days from notice

Set at 30 minute intervals

Significant number of cases settle

Setting for Trial

Prior to Trial

Court should have copy of Complaint

Assessor normally prepares / delivers a case summary in advance of hearing

Prior to Trial

Review for parcel – property

Review for Tax Year (sets FMV date)

FMV is January 1 of preceding year

Day of Trial

Hearing: 4 parts

Introductions

Review Documents

Testimony

Ruling

Plaintiff’s Burden Not just that Assessor is inaccurate Must prove an accurate value

Relaxed Rules of Evidence

Witnesses are Sworn

Introduction

Documents accepted without foundation

Key is weight / relevance to case

Not marked as exhibits

Documents

DECEDENTS’ ESTATESFormal Probate

Plaintiff

Defendant

Plaintiff asks Questions of Assessor

Plaintiff’s Rebuttal

Testimony

Parcel Number

Tax Year

Please view video “Tax Law Video 1” from the Materials site.

Ruling

Video

Discussion of Tax Year

Date for Valuation

Please view video “Tax Law Video 2” from the Materials site.

Video

Plaintiff’s Case

Please view video “Tax Law Video 3” from the Materials site.

Please view video

“Tax Law Video 4”

from the materials site.

Video

Defendant’s Case

Please view video “Tax Law Video 5” from the Materials site.

Video

Defendant’s opportunity to ask Questions

Defendant’s rebuttal

Please view video “Tax Law Video 6” from the Materials site.

Video

Questions?

Time Adjustment Testimony

Please view video “Tax Law Video 7” from the Materials site.

Video