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Cochise County Board of Supervisors amends hearing officer decision, denies Stronghold Farms’ agricultural reclassification
Summary
On Jan. 28, 2025, the Cochise County Board of Supervisors, sitting as the Board of Equalization, voted 3-0 to amend a State Board of Equalization hearing officer’s decision and deny a notice of claim from Stronghold Farms LLC seeking agricultural classification and valuation changes for tax years 2022–24.
The Cochise County Board of Supervisors, sitting as the Board of Equalization, voted 3-0 on Jan. 28, 2025, to amend a State Board of Equalization hearing officer’s decision and deny a notice of claim filed by Stronghold Farms LLC and owner Aaron Latowski seeking agricultural classification and valuation adjustments for tax years 2022 through 2024.
Cochise County Assessor Leindecker told the board the hearing officer exceeded her authority by reclassifying the parcel to agricultural status and reducing its valuation after a lengthy hearing before the State Board of Equalization.…
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