OPINION
MORONEY, Judge.
The plaintiff has filed a complaint seeking to appeal a property tax assessment upheld by the State Board of Tax Appeals. Appeals of this nature are provided for in A.R.S. § 42-177.
The defendant, Maricopa County, has filed a motion to dismiss the plaintiffs' complaint. In its motion, the moving defendant asserts that the plaintiff served the notice of appeal on the County Attorney rather than the Board of Supervisors....
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