BANKE, Presiding Judge.
The appellant filed a timely appeal from his 1989 property tax assessment, and the board of equalization upheld the valuation of his property made by the board of tax assessors. The appellant then filed a notice of appeal to superior court, using a form provided by the board of tax assessors. This form contained a space for disclosure of the reasons for the appeal and, in addition, listed two possible reasons which could simply be checked,...
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