Cochise County supervisors approve settlement in Michael E. Piper tax appeal

The Cochise County Board of Supervisors voted 3-0 Tuesday to approve a proposed settlement in the tax appeal Michael E. Piper v. Cochise County, TX 2024-000356, now pending in the Arizona Tax Court, a division of the Superior Court in and for Maricopa County.

The vote followed an executive session called under Arizona Revised Statutes §38-431.03(A)(3) and (4) for legal advice and to consider and instruct the county’s attorneys on the board’s position in pending litigation. The board went into executive session at 10:38 a.m. and returned at 10:51 a.m., according to the meeting record.

Board members said little on the public record about the specifics of the settlement. An unnamed supervisor moved, “I move that we approve this proposed settlement of the large tax appeal in Michael e Piper versus Cochise County, TX 2024 Dash 000356, now pending in Arizona Tax Court, a division of the Superior Court in and for Maricopa County.” The motion was seconded and passed with all three supervisors voting "aye." Supervisors Crosby, Gomez and Antonoria were recorded as present and voted in favor.

County Attorney Bert Whitehead and paralegal Louisa Cacotta attended the executive session with the board; Whitehead advised the board that an executive session was needed, saying, “Yes, please,” when asked. Other county staff in the room included the county assessor and staff members who identified themselves as Miss Lowenhaim, Miss Gilman, Joe Casey and Mister Leyendecker.

The transcript and public meeting record do not disclose the settlement amount or other terms. The board’s action on the settlement was limited to approving the proposed agreement; the record does not state any subsequent steps or court filings required to finalize the case.

The supervisors also announced a work session on public works at 1 p.m. the same day in the county hearing room and then adjourned the special meeting.