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Regular Agenda Item 3. J.
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| Regular BOS Meeting |
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| Information |
| Request/Subject |
| The Gila County Attorney requests that the Gila County Board of Supervisors to authorize the Arizona Attorney General to represent Gila County in CENTURYLINK CORPORATION, a Delaware corporation, Plaintiff, vs. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; and the COUNTIES of: Apache, Cochise, Coconino, Gila, Graham, Greenlee, La Paz, Maricopa, Mohave, Navajo, Pima, Pinal, Santa Cruz, Yavapai and Yuma, each of which is a political subdivision of the State of Arizona, Defendants, regarding Arizona Tax Court No. TX2019-001726. |
| Background Information |
Centurylink is a telecommunications company as defined by A.R.S. Section 42-14401. Under A.R.S. Section 42-14403, the Arizona Department of Revenue (A.D.O.R.) shall determine the valuation of Centurylink owned property in the State of Arizona. Under A.R.S. Section 42-14404(A)(1), A.D.O.R. shall apportion the valuation among the several counties where Centurylink owns property.
Centurylink believes that A.D.O.R. has overvalued its property throughout the state and that it is entitled to have the tax roll for the 2020 tax year corrected in each county to reflect the correct full cash and limited property values for its property and to receive any applicable refund.
Centurylink was required by A.R.S. Section 42-16208 to name both A.D.O.R., and each county in which it has property, as defendants. |
| Evaluation |
The central issue to be litigated in the valuation of Centurylink's property in each Arizona county, including Gila. The valuation of the property should be litigated between Centurylink and A.D.O.R because the latter has a statutory duty to value the property.
Gila County's interests in the lawsuit are identical to the interests of A.D.O.R.
Gila County is a named defendant in the lawsuit principally because the statute mandates it.
The Gila County Board of Supervisors may authorize the Arizona Attorney General to represent Gila County in the Centurylink lawsuit if the Gila County Attorney gives consent to that representation. The Gila County Attorney hereby gives its consent to that representation. |
| Conclusion |
| The Gila County Board of Supervisors should authorize the Arizona Attorney General to represent Gila County in the Centurylink litigation. |
| Recommendation |
| The Gila County Board of Supervisors should authorize the Arizona Attorney General to represent Gila County in the Centurylink litigation. |
| Suggested Motion |
| Information/Discussion/Action to authorize the Arizona Attorney General to represent Gila County in CENTURYLINK CORPORATION, a Delaware corporation, Plaintiff, vs. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona; and the COUNTIES of Apache, Cochise, Coconino, Gila, Graham, Greenlee, La Paz, Maricopa, Mohave, Navajo, Pima, Pinal, Santa Cruz, Yavapai, and Yuma, each of which is a political subdivision of the State of Arizona, Defendants regarding Arizona Tax Court No. TX2019-001726. (Jefferson Dalton) |
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