MORONEY, Judge.
On February 21, 1990, the Court heard applications for default in 18 cases. The cause captioned above was the first presented of these 18 cases. In all of these cases, the taxpayer was making an application for a default judgment in a property tax appeal taken pursuant to A.R.S. § 42-177. There are many more property tax appeals pending for the tax year 1989 in which the circumstances are essentially the same as those presented herein.
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