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Cochise County supervisors approve settlements in three large tax appeals
Summary
At a special March 20 meeting, the Cochise County Board of Supervisors held executive sessions under ARS 38-431.03(a)(3) and (4) and approved settlements of three large tax-appeal cases pending in Arizona Tax Court.
The Cochise County Board of Supervisors voted Thursday, March 20, to approve assessor-recommended settlements in three large tax appeals following executive sessions held under Arizona Revised Statutes §38-431.03(a)(3) and (4).
The board met in a special session in the Board of Supervisors Executive Conference Room on Melody Lane and moved into executive session to discuss proposed settlements in CDS 2 LP v. Cochise County (TX-2023000313), CDS 2 LP v. Cochise County (TX-2024000252) and AEI National Income Property Fund, LP v. Cochise County (TX-2024-000425), all pending in the Arizona Tax Court (a division of the Superior Court of Maricopa County). After returning from closed session, supervisors voted to approve the assessor’s recommendations to settle each case.
The board invoked ARS 38-431.03(a)(3) and (4) to meet in executive session for discussion and direction on proposed settlements. Motions to approve the assessor’s recommendations were made and seconded on the public record after the executive sessions; each motion was carried by voice vote with the three supervisors present recorded as voting in favor. The clerk announced the motions carried.
The meeting record shows the three supervisors present in person: Supervisor Rosby (District 1), the supervisor for District 2 (name not specified on the record), and Supervisor Antonoria (District 3). Staff and other attendees in the room included Mr. Casey, Ms. Gilman, Ms. Gomez, Mr. Cosby, Mr. Weinecker, Mr. Dagnino and Clerk Lowenhaim.
The board did not discuss settlement terms or dollar amounts on the public record; the motions as recorded approve the assessor’s recommendations to settle the listed appeals. Because the discussions took place in executive session under the cited statute, minute-level details and deliberations are confidential as provided by law.
After approving the three settlements, the board scheduled a work session to follow at 10:00 a.m. and then adjourned the special meeting.
