OPINION
THOMPSON, Presiding Judge.
¶ 1 This appeal challenges the tax court's denial of attorneys' fees to 4501 Northpoint LP (Taxpayer) after it accepted an offer of judgment from Maricopa County (County). The tax court ruled that the judgment, entered pursuant to Arizona Rule of Civil Procedure 68, was not an adjudication on the merits qualifying Taxpayer to receive attorneys' fees under Arizona Revised...
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