ALLRED v. MARICOPA COUNTY

No. TX 88-00531.

160 Ariz. 587 (1989)

774 P.2d 1377

J.H. ALLRED, et al. v. MARICOPA COUNTY; Arizona Department of Revenue.

Tax Court of Arizona.

March 30, 1989.


Attorney(s) appearing for the Case

Killian, Legg, Nicholas, Fischer, Wirken, Cook & Pew by Douglas K. Cook, Mesa, for plaintiffs-appellants.

Attorney General by Jack B. Schiffman, Phoenix, for defendant-appellee, Arizona Dept. of Revenue.

Maricopa County Atty./Civ. Div. by Sandor O. Shuch, Phoenix, for defendant/appellee, Maricopa County.


OPINION

MORONEY, Judge.

The plaintiff has filed a complaint seeking to appeal a property tax assessment upheld by the State Board of Tax Appeals. Appeals of this nature are provided for in A.R.S. § 42-177.

The defendant, Maricopa County, has filed a motion to dismiss the plaintiffs' complaint. In its motion, the moving defendant asserts that the plaintiff served the notice of appeal on the County Attorney rather than the Board of Supervisors....

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