Consent 1.
Regular Board of Supervisors Meeting - AMENDED
County Attorney
- Meeting Date:
- 12/12/2023
- Title:
- Settlement Approval regarding Benchmark Estate Winery LLC & Aridus Wine Company LLC v. Cochise County, TX2021-000546
- Submitted By:
- Lara Loewenheim, Board of Supervisors
- Department:
- Board of Supervisors
Presentation:
No A/V Presentation
Recommendation:
Approve
Document Signatures:
BOS Signature NOT Required
# of ORIGINALS
Submitted for Signature:
Submitted for Signature:
2
NAME
of PRESENTER:
of PRESENTER:
Paul Correa
TITLE
of PRESENTER:
of PRESENTER:
Deputy County Attorney
Mandated Function?:
Not Mandated
Source of Mandate
or Basis for Support?:
or Basis for Support?:
Docket Number (If applicable):
TX2021-000546
Information
Agenda Item Text:
Approval of settlement regarding Benchmark Estate Winery LLC & Aridus Wine Company LLC v. Cochise County, TX2021-000546, now pending in Arizona Tax Court, a division of the Superior Court of and for Maricopa County. The Board may go into executive session for legal advice with the attorney for the public body and to consider its position and instruct attorneys regarding the public body’s position in the pending litigations.
Background:
Plaintiffs Benchmark Estate Winery, LLC and Aridus Wine Company, LLC filed a civil action in Arizona Tax Court, challenging the full cash value and classification for account number P1580000-12 (“the Private Property”) for tax year 2021; and the full cash value, limited property value, and classification for parcel numbers 401-84-016, 203-28-356, and 202-71-026 (“the Subject Property”) for tax year 2022. The Private Property and Subject Property are located in Cochise County, which were valued and classified by the Cochise County Assessor’s Office for tax years 2021 and 2022. Plaintiff argued that the County’s valuations/classifications were excessive and incorrect because they failed to recognize the properties as agricultural. The County originally valued the Private Property at a total full cash value of $636,939, and classified the Private Property as a class one property for tax year 2021. The County originally valued the Subject Property at a total full cash value and limited property value of $1,173,691, and did not classify the Subject Property as agricultural for tax year 2022, because Plaintiffs failed to file the required Agricultural Land Use Application. After a series of negotiations with Plaintiffs, the County was able to settle the matter for a full cash value of $952,459; a limited property value of $937,459; and a final assessment of 15.0% (401-84-016), 17.5% (203-28-356), and 16.6% (202-71-026) for the Subject Property for tax year 2022. The full cash value and limited property value for the Private Property shall remain as originally determined, $639,939, but the final assessment shall be reduced to 17.25% for tax year 2021. The County is looking for approval to settle. The County Attorney’s Office has discussed the settlement with the Cochise County Assessor, Phil A. Leiendecker and he agrees with the proposed settlement.
Department's Next Steps (if approved):
N/A
Impact of NOT Approving/Alternatives:
N/A
To BOS Staff: Document Disposition/Follow-Up:
n/a