OPINION
MORONEY, Judge.
The Taxpayer protested a city audit pursuant to the Mesa City Code. The City Hearing officer ruled in the Taxpayer's favor. On July 20, 1990, the City issued a revised audit to the Taxpayer. The Taxpayer received the revised audit on July 24, 1990. The City filed a Notice of Appeal and Complaint with the Tax Court on August 20, 1990. The Complaint misspelled the Taxpayer's name but correctly identified the administrative proceeding...
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