State & Local, Foreclosure, Liens & Valuation Litigation
We represent clients in other types of valuation and tax controversies including excise taxes such as the GPLET (Government Property Excise Lease Tax), the Model City Tax Code, foreclosure rights and redemptions, tax lien sales, and abatement of property taxes and removal of tax liens. We also represent clients in other specialty tax matters such as luxury privilege taxes and ADOT related tax matters.
We represent property owners in proceedings filed by various condemning authorities at all stages of the condemnation process. We have negotiated resolutions prior to litigation being filed as well as litigating complete and partial takings that could not be resolved prior to litigation. We have litigated both the valuation component of takings as well as the condemning authority’s right to take property. We have also represented landowners in inverse condemnation actions and have expertise will all aspects of the valuation process.
Government Affairs/Legislation Counseling
MWM’s lawyers have assisted numerous clients with legislation and other rule-making matters in Arizona. In particular, our lawyers regularly offer technical expertise and testimony before legislative committees and other policy-makers about proposed or pending changes to laws, rules or regulations dealing with state and local tax issues. For example, Paul Mooney has been appointed on three separate occasions by the Governor or legislative leadership to serve as a member of Joint Legislative Committees tasked with reviewing or revising Arizona’s property tax laws related to the valuation of specific types of property in Arizona, as well as making changes to the administrative tax appeals procedures in Arizona. Our lawyers are also routinely asked to draft proposed legislation involving Arizona tax issues and review proposed legislation or provide expert testimony, if necessary, before legislative committees.
State and Local Tax Advice, Compliance and Planning
Although predominately our practice relates to controversies and litigation, we also assist clients with tax planning and strategies, compliance, and general advice.