HomeMy WebLinkAbout99-296 RESOLUTION NO. 99-296
DELEGATION OF AUTHORITY FOR PROSECUTION, DEFENSE, AND
SETTLEMENT OF SMALL TAX APPEALS FILED IN TAX COURT TO THE
MOHAVE COUNTY ASSESSOR'S OFFICE
WHEREAS, A.R.S. § 11-251(14) authorizes the Board of Supervisors to direct and
control the prosecution and defense of all actions to which the County is a party and to
compromise them; and,
WHEREAS, there are a number of tax appeals filed against the County each year in tax
court; and,
WHEREAS, the vast majority of these appeals (approximately 90%) are filed in small
claims tax court; and,
WHEREAS, a number of the remaining appeals filed in regular Tax Court, rather than
small claims tax court, involve an estimated change in tax payment of less than $20,000; and,
WHEREAS, the Board of Supervisors finds that it is in the best interest of the County
and an effective use of County resources to delegate its authority to control the prosecution,
defense and settlement of tax appeals filed in small claims tax court to the Mohave County
Assessor's Office subject to the Assessor's Office obtaining legal advice and assistance from the
Mohave County Attorney's Office, and provided that the estimated change in tax payments for
any such settlement is not greater than $1,000; and,
WHEREAS, the Board of Supervisors further finds that it is in the best interest of the
County and an effective use of County resources to delegate its authority to control the
prosecution, defense and settlement of tax appeals filed in regular Tax Court to the Mohave
County Assessor's Office subject to the Assessor's Office obtaining legal advice and assistance
from the Mohave County Attorney's Office and subject to approval as to the form of any
stipulated judgment by the Mohave County Treasurer's Office, add provided that the estimated
change in tax payments for any such settlement is not greater than $1,000; and,
WHEREAS, the Board of Supervisors rec6gnizes that in some instances the Board may
desire to assert its authority over tax appeals otherwise subject to the delegation authority set
forth herein:
NOW THEREFORE BE IT RESOLVED, that the Mohave County Board of
Supervisors hereby:
1 Delegates its authority to control the prosecution, defense and settlement of tax
appeals filed in small claims tax court to the Mohave County Assessor's Office
subject to the Assessor's Office obtaining legal advice and assistance from the
Mohave County Attorney's Office, and provided that the estimated change in tax
payments for any such settlement is not greater than $1,000; and
2 Delegates its authority to control the prosecution, defense and settlement of tax
appeals filed in regular Tax Court to the Mohave County Assessor's Office
subject to the Assessor's Office obtaining legal advice and assistance from the
Mohave County Attorney's Office and subject to approval as to the form of any
stipulated judgment by the Mohave County Treasurer's Office, and provided that
the estimated change in tax payments for any such settlement is not greater than
$1,000; and
3 Reserves the right to require the Mohave County Assessor's Office and Mohave
County Attorney's Office to bring any tax appeal otherwise subject to the
delegation authority set forth herein before the Board, upon request from any
Board member; and,
4. Directs the Mohave County Assessor's Office to provide regular reports to the
members of the Board of Supervisors regarding all settlements subject to the
delegation authority set forth herein.
PASSED, APPROVED AND ADOPTED ON THIS 9th DAY OF AUGUST,
1999.
MOHAVE COUNTY BOARD OF SUPERVISORS
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