OPINION
WEISBERG, Judge.
¶ 1 F. Ron Krausz and Elana Krausz Pyle ("Taxpayers") appeal from summary judgment approving the commercial classification of Taxpayers' office building by Maricopa County ("the County"). The office building was leased to and used by the Arizona Department of Environmental Quality ("ADEQ"). The dispositive question is whether real property that is not specifically included within a legal class other than class one (commercial...
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