Tax Practice Group

Defense of Property Tax Lawsuits

The Property Tax Practice Group defends appeals filed by taxpayers contesting the valuation or classification of their property. These actions involve personal property and residential and commercial real estate. They include vacant or agricultural land, single-family residences, resorts, high-rise buildings, apartments, condominiums, warehouses, industrial properties, golf courses, and shopping centers.

The Practice Group also provides assistance to the County Assessor in defending small claims tax appeals. Small claims tax appeals involve any size personal residence and any other property that is valued at two million dollars or less.

Advice Functions

The Practice Group provides day-to-day advice to the County Assessor on such matters as correcting errors, tax exemptions, and statutory interpretation, and to the County Treasurer on tax liens and refund issues.

Bankruptcy Functions

The Practice Group handles all bankruptcy issues for Maricopa County. This includes monitoring bankruptcy filings and filing claims and pleadings to ensure that the rights of the County and any of its agencies with claims or enforcement actions against the debtor are protected in bankruptcy proceedings.

Collection Functions

The Practice Group handles bond forfeitures in criminal actions, enforces judgments that are obtained by the County, and collects any other amounts that may be owed to the County.