McFARLAND, Justice.
The Board of Supervisors of Yavapai County (hereinafter called the Board) — Rohrer, Pruitt and Owens — instituted proceedings against the County Assessor of Yavapai County (hereinafter called the Assessor) — Baldwin — seeking declaratory relief under the Uniform Declaratory Judgments Act, A.R.S. § 12-1831 et seq. The Yavapai County Superior Court entered judgment in favor of the Board, and the Assessor appealed...
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