BISBEE — On the word of Cochise County Assessor Phil Leiendecker, the Board of Supervisors on Tuesday voted 2-1 to uphold his decision on a petition to review tax status of 5,000 acres southwest of Willcox owned by Antelope Ranch Holdings LLC.

During Tuesday’s meeting, the board members heard both sides of a case concerning the appeal by Antelope, a land development company, to give the land agricultural status for 2007.

Leiendecker said one of the reasons for denial was that the filing deadline for changes in land status were to be received by Sept. 30, 2006. He said it was state law that such paperwork had to be in by that date. Antelope did not meet the deadline. The request was not received by the assessor’s office until late October 2006.

Leiendecker also said Antelope is not the owner of the land. The company transferred the property to another entity called 1st American Title. If one does not own the land, he argued, one cannot get the tax status of land changed.

A representative of the property owners, Steve Russell, presented the opposing side of the case and said the state statute used by Leiendecker was inappropriate and did not deal with the issue at hand. He also pointed out that the title company was owned by Antelope.

Yet Leiendecker found that the title company has two beneficiaries — itself and Zuni River Ranches LLC.

“We don’t research legal standing. We look at the documents provided at face value,” Leiendecker told the board members. “No error on the part of the Assessor’s Office exists. The Assessor’s Office did what it was supposed to do. The basis of the argument on the basis of an error being committed has no merit.”

Supervisor Paul Newman said, “There are no property owners here to verify what you say.”

Deputy County Attorney Britt Hanson indicated there needed to be “physical evidence” proving the title company was in fact owned by the individuals involved with Antelope. Without that, he counseled the supervisors, there was no reason to quash the assessor’s case.

Supervisor Pat Call thought Leiendecker had made his case where the holding company had not. He voted to uphold the assessor’s decision. Newman agreed.

Supervisor Chairman Richard Searle said at one point earlier in the meeting, “Phil follows the rules. When we start bending the rules, when do you stop? It doesn’t bother me to see developers paying properly for taxes.”

When it came time to vote, he voted “no.”

In  other  business,  the  board approved the municipal fee increase for solid waste from $46.50 to $47.50.