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Groups/People
START
PETITIONER submits PETITION (in person) to TAX DIVISION (TD) and COUNTY
ATTORNEY (CA)
TD Is PETITION a
late filing?
DCAINITIATE
DISMISSAL PROCESS
TD adds to LIST of
PETITIONERS
DCA Assigns an APPRAISER
Jan. 1 – Apr. 30
CA creates folder on shared O:\ drive
May 1 – May 14
N
YTD
Has PETITIONER paid ½ of tax
due?
TD adds to LIST of non-½ tax paid
petitioners
Y
DCA sends list of IMPROPERLY FILED
petitions to CA
TD EMAILS the LIST to DEPUTY COUNTY
ASSESSOR
DCA compares LIST to petitioners that have not paid half
taxes due.
N
ASSESSOR creates/adds to
folder collect 90-Day-Docs
May 15 – July 31
DCAHave all 90-Day-
docs been received
?
Y
N
Aug 1 – Oct. 15
80% Tax paid?
Add to LIST of non-80%-tax-paid
petitioners
DCA sends LIST via email to CA
DCAINITIATE DISMISSAL
PROCESS
PEETITIONER submits request for
INFORMAL DISCOVERY to
ASSESSOR(OPTIONAL)
Oct. 15 – Mar. 14 Mar. 15 – May 14
ASSESSORRequest
INFORMALDISCOVERY
?
APPRAISER determines which documents will be
needed.
APPRAISER sends EMAIL to CA of
necessary documents
CA sends LETTER to PETITIONER to
inform of needed docs.
Have ALL the INFORMAL
DOCUMENTS been received? ASSESSOR
should FORMAL DISCOVERY
occur?
May 15 – June 30
CA notifies PETITIONER S
ATTORNEY of the identity of COUNTY S APPRAISER
PETITIONER provides (CA?)
identity of PETITIONER S
EXPERT (within 10 days!)
CA provide ASSESSOR of
scheduling orders
DCAnotifies APPRAISER,
STAFF, and CA
July 1 – Oct 31
CAHas Petitioner
submitted POSITION STATEMENT
?
Is POSITION STATEMENT
designated as an offer?
PETITIONER contacts ASSESSOR to set up
INSPECTION
APPRAISER notifies CA of the
INSPECTION DATE
Sept.– Dec. Nov. – Feb.
Does the ASSESSOR
accept?
Y
Y
N
ASSESSORProduces COUNTY S
POSITION STATEMENT
N
N
N
Y
YY
Y
N
June – Sept.
STAGE 2
Is POSITION STATEMENT
designated as an offer?
Does the PETITIONER
accept?
ASSESSORSends an email to CA includes the offer and a pro-
forma
Y
Joint statements, strategy meeting, formal discovery.
N
APPRAISAL EXCHANGE
COUNTY APPRAISER and PETITIONER S APPRAISER perform
appraisals.
COUNTY APPRAISER
The following documents are produced, and then the COUNTY APPRAISER prints, copies, binds, delivers, scans, and saves REPORT in
the O:\folder created in STAGE 2
- Petitioner s Appraisal- County s Appraisal
- Expert reports
END
STAGE 1 STAGE 3 STAGE 4 STAGE 5 STAGE 6 STAGE 7 STAGE 8 STAGE 9STAGE 10
A & BSTAGE 11 STAGE 12 STAGE 13 STAGE 14
Y
YEAR 1
YEAR 2 YEAR 3
DCAINITIATE
DISMISSAL PROCESS
DCAINITIATE
DISMISSAL PROCESS
CAScans and saves docs in O:\ drive
ASSESSORAlerts CA and waits
Go to Stage 10 B
N
Y
ASSESSORAlerts CA and
waits
Goes to settlement
Goes to settlement
Trial
Court s Decision:In Petitioner s favor
?
ASSESSORSends refund to
PETITIONER
ASSESSORClosesCase
Go to Stage 10 B
10 B
10 ALEGEND
Indicates complex process
PetitionerPetitioner s AttorneyAssessor/AppraiserTax Division = TDDeputy County Assessor = DCACounty Attorney = CAPetitioner s Appraiser/Expert
NY
Communication Methods (Current)
In PersonPhoneFaxEmailUS MailFedExCourt Process ServersCourier Service
Files
Petition90-Day-DocsDiscovery DocsPosition StatementsAppraisalsAffidavitsCourt OrdersCorrespondenceStipulationsInspection Reports
Significant/Due Dates
April 30 = Petitions dueMay 15 = Half taxes dueAugust 1 = 90-Day-Docs dueOctober 15 = 80% of second half tax dueMarch 15 = Request for informal discovery dueInformal Request Letter date + 60 = Informal discovery docs dueScheduling Orders Date + 60 = Petitioner s position statement due & petitioner deadline to
contact assessor re: inspection datePetitioner s Position Statement Received Date + 105 = Assessor s decision to accept/reject offerScheduling Orders Date + 90 = Inspection due
Sept.
N
N
Storage
Shared drive: O:\ Shared between Assessors office and County AtttorneyLocal hard drivesPaper file folders
TD Is PETITION filed
correctly
TD Is PETITION a
duplicate?
Determined at Strategy Meeting
These will be automatically dismissed on October 15 of following year.
This is the Scheduling Orders date
Inspection must take place within
90 days
Must be contacted 60 days
from the Scheduling
Orders Date
Decision due in 105 days
CITY/PETITIONER/CASE
NUMBER/PAYABLE YEAR
Due in 105 days
Subject Line:CITY/PETITIONER/
CASE NUMBER/PAYABLE YEAR
Subject line:CITY/PETITIONER/
CASE NUMBER/PAYABLE YEAR
All docs due 60 days from letter
date
POSITION STATEMENT and
INSPECTION SCHEDULING
occur concurrently