OPINION
HATHAWAY, Judge.
Appellees originally brought this action seeking a refund of $28,869.86 for payments they made under protest in order to obtain partial patents on land purchased from the state. At a bench trial, the court ruled that appellees were entitled to a full refund and appellants seek review.
Park Avenue Homes, Inc., appellees' predecessor in interest purchased three parcels of land from the State of Arizona at public auction on June...
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