OPINION
MORONEY, Judge.
This is a property tax appeal pursuant to A.R.S. § 42-246. The Plaintiff, who is the taxpayer, sued the State of Arizona, the Arizona Department of Revenue, and Ira Friedman, the Assessor of Maricopa County.
The complaint was filed on November 1, 1990. All of the named defendants were served within ten days of filing. The subject property is located in Maricopa County.
On March 14, 1991, Maricopa County filed...
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