OPINION
BALES, Justice.
¶ 1 Section 12-348(B) of the Arizona Revised Statutes ("A.R.S.") (2003) authorizes an award of attorneys' fees to a taxpayer who "prevails by an adjudication on the merits" in an action challenging the assessment or collection of taxes. In this case, we hold that a taxpayer who accepts an offer of judgment in the taxpayer's favor under Rule 68 of the Arizona Rules of Civil Procedure has prevailed by an adjudication on the merits...
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