SEAFIRST CORP. v. DEPT. OF REVENUE

No. TX 90-00871.

172 Ariz. 54 (1992)

833 P.2d 725

SEAFIRST CORPORATION v. ARIZONA DEPARTMENT OF REVENUE; County of Maricopa.

Tax Court of Arizona.

May 22, 1992.


Attorney(s) appearing for the Case

Perry, Pierson & Kolsrud by Mark D. Svejda, Phoenix, for plaintiff-appellant.

Atty. Gen. by Steven R. Partridge, Phoenix, for defendant-appellee Arizona Dept. of Revenue.

Atty. Gen. by Daniel R. Christl, Phoenix, for defendant-appellee Maricopa County.


OPINION

MORONEY, Judge.

This is a property tax appeal pursuant to A.R.S. §§ 42-246 and 42-177. A.R.S. § 42-246 authorizes an appeal directly to superior court by a property owner dissatisfied with the determination of valuation or classification of property by a county assessor. The statute requires that the appeal be taken "in the manner provided in § 42-177."

A.R.S. § 42-177 provides, in pertinent part, that "[a]ll taxes...

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