OPINION
MORONEY, Judge.
This is a property tax appeal pursuant to A.R.S. §§ 42-246 and 42-177. A.R.S. § 42-246 authorizes an appeal directly to superior court by a property owner dissatisfied with the determination of valuation or classification of property by a county assessor. The statute requires that the appeal be taken "in the manner provided in § 42-177."
A.R.S. § 42-177 provides, in pertinent part, that "[a]ll taxes...
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