Treasurer presents annual personal-property abatements and approves over-the-counter tax deed offer

Graham County Treasurer Cindy Orr presented two items to the board: the county's annual certificates of clearance for personal-property (mobile-home) tax abatements and an over-the-counter tax-deed offer for Parcel 109-16-029 from an adjoining property owner.

Orr said the personal-property abatement list covers mobile homes that are no longer on parcels because they were destroyed or removed; she cited the statutory authority referenced in the transcript as "ARS 40 two-eighteen 351" and provided the board with a list for review. A supervisor said the county had deputies verify whether trailers remained at addresses and discussed the tension between declaring tax liability for property no longer present and using hardship or de minimis thresholds to abate small balances. After discussion about possible process improvements to pursue collections versus abatement, a supervisor moved to approve the abatement/clearance list; the board voted to approve it.

Orr then presented an over-the-counter tax-deed offer for Parcel 109-16-029. She told supervisors the offer met the county's required minimum to cover taxes and fees; supervisors approved accepting the offer.

Action and funding: The board approved the annual abatement/clearance list and accepted the over-the-counter tax-deed offer for the named parcel. The transcript does not record specific dollar amounts for the abatement list except one supervisor's remark that the tax-deed amount was "around $1,700." A supervisor suggested that the county attorney could pursue collection where taxpayers can afford to pay, but no directive to pursue litigation or collection was recorded.