JOHNSON, Judge.
The facts are not in dispute in this appeal from the dismissal of an ad valorem tax appeal to the superior court. Taxpayer Thomas E. Bannister and the co-owners of a parcel of real property in Douglas County filed a notice of appeal of their 1992 real property taxes. Concurrently, they tendered a check payable to the Douglas County Tax Commissioner for the amount of past due principal assessed in 1991, the last year for which taxes were finally determined...
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