OPINION
SCHAFER, Judge.
The issue to be resolved is whether a motion for partial summary judgment is an appropriate procedure to use is determining which defendant, Maricopa County or the Arizona Department of Revenue, is responsible for defending an appeal to this Court.
This is a property tax appeal brought pursuant to A.R.S. § 42-177, subsection A. In accordance with section 42-177(C) both the Arizona Department of Revenue (the Department)...
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