The Cochise County Board of Supervisors met in special session on Tuesday, December 2 and, following an executive session, approved three proposed settlements of tax appeals by unanimous 3-0 votes.

The board moved into executive session to discuss the settlements under the cited Arizona executive-session statute. County counsel Dylan Haendel advised the board on the need for closed-session discussion. After returning from executive session at 9:48 a.m., the board considered and voted on the three items on the agenda.

Supervisor Crosby praised county staff and counsel before the first vote, saying, "I like the way Mr. Leyendecker and our attorneys have considered the details of strategy which we've heard." With no further public discussion recorded, the board approved the proposed settlement of the small tax appeal Matranga et al. v. Cochise County (ST 20250006) by voice vote, the chair announced the motion carried 3-0.

The board then approved two larger tax-appeal settlements involving Lowe's Home Centers LLC: TX 2024-00346 and TX 2025-000234. Both motions were moved and seconded prior to executive session and carried on voice votes with all supervisors voting in favor.

County staff present for the executive-session discussion included Phil Leyendecker, county assessor; Laura Lowenheim, clerk of the board; Paul Correa, chief civil deputy; Dylan Haendel, civil deputy/county counsel; and County Administrator Gilman, as announced by the chair.

The board gave no further public details about the terms of the settlements during the open session. The chair announced the special meeting was adjourned and said the next meeting would convene in the hearing room in ten minutes.

Votes at a glance

- Matranga et al. v. Cochise County (ST 20250006) — proposed settlement approved; vote 3-0.
- Lowe's Home Centers LLC v. Cochise County (TX 2024-00346) — proposed settlement approved; vote 3-0.
- Lowe's Home Centers LLC v. Cochise County (TX 2025-000234) — proposed settlement approved; vote 3-0.

What happened next: The board adjourned and announced a subsequent meeting in the hearing room in ten minutes. No additional documents or settlement terms were read into the public record during the open session.