- Meeting Date:
- 06/03/2025
- Title:
- Resolution ending the collection of the Cochise County Jail District Excise Tax
- Submitted By:
- Lara Loewenheim, Board of Supervisors
- Department:
- Board of Supervisors
Submitted for Signature:
of PRESENTER:
of PRESENTER:
or Basis for Support?:
Agenda Item Text:
Background:
Pursuant to Arizona Revised Statutes § 48-4001 and § 48-4021, the Cochise County Jail District was established by Resolution 22-29 on November 15, 2022, subject to voter approval of an excise tax. An election was held on May 16, 2023, and following canvass and certification of results, the Board of Directors adopted Resolution 23-02, which directed the Arizona Department of Revenue to collect the excise tax effective January 1, 2024.
Subsequently, litigation was filed challenging the validity of the jail district election. The case, Daniel LaChance, et al., vs County of Cochise, Cochise County Jail District, Board of Supervisors, et al., has been settled and dismissed by the Cochise County Superior Court. As part of the settlement, the Cochise County Jail District has agreed to end the collection of the excise tax until a new election is held that addresses the identified issues.
This resolution formalizes that commitment by directing the Arizona Department of Revenue to cease collection of the Cochise County Jail District excise tax effective July 31, 2025, unless otherwise directed by the Board.