OPINION
MORONEY, Judge.
The Defendant has filed a Motion to Dismiss the Plaintiff's complaint. In its complaint, the Plaintiff seeks a judicial review of a decision made by a Hearing Officer chosen by the City of Tempe pursuant to Section 16-570 of the Tempe City Code. The Hearing Officer affirmed a privilege tax assessment made by the Tax Collector of the City of Tempe. The Hearing Officer's decision was forwarded to the Plaintiff on July 26, 1988 by the...
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