MURPHY, Judge Pro Tem.
Taxpayer Amcal Diversified Corporation filed this action contesting the 1992 valuation of an apartment complex located on six parcels of land in Phoenix, Arizona. Taxes on five of the six parcels of property were paid late; the parties have stipulated to dismiss these parcels from this action. Although the taxes on the remaining parcel were paid timely, the Defendant Taxing Authorities also seek dismissal of this...
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