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Board upholds assessor’s adjusted full cash value in Hall Family Ranch appeal
Summary
After argument over whether the county board can change limited property value on a valuation petition, the Board of Equalization accepted the assessor’s reduced full cash value for the Hall Family Ranch and declined to alter the limited property value.
YUMA — The Yuma County Board of Equalization on Sept. 15 accepted an assessor‑initiated reduction to the full cash value for Hall Family Ranch LLC but declined to change the parcel’s limited property value during the hearing.
The petitioner, represented by William Katz, asked the board to reduce both the full cash value and the limited property value (LPV), arguing the board has statutory authority to modify LPV on a petition for real property valuation and citing an Arizona Attorney General opinion. Assessor staff and county counsel countered that LPV adjustments must follow…
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