OPINION
GRANT, Judge.
This is an appeal from summary judgment in favor of plaintiffs/appellees in a declaratory judgment action. Arizona Revised Statutes Annotated ("A.R.S.") section 42-451(A) as amended in 1994 provides for judicial actions to foreclose real property tax liens to be brought "in superior court in the county in which the real property is located." The issue in this appeal is whether bringing the suit in the county in which the real property...
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