SPIEGEL v. BD. OF SUP'RS OF MARICOPA CTY.

No. TX 91-00930.

175 Ariz. 479 (1993)

857 P.2d 1333

Saul S. SPIEGEL v. BOARD OF SUPERVISORS OF MARICOPA COUNTY; Arizona Department of Revenue.

Tax Court of Arizona.

August 4, 1993.


Attorney(s) appearing for the Case

Ronald A. Kershaw, Jr., Phoenix, for plaintiff-appellant.

Attorney Gen. by Mary H. DeLaat, Phoenix, for defendants-appellees.


OPINION

MORONEY, Judge.

This is a property tax appeal brought by Taxpayer pursuant to A.R.S. § 42-177 contesting the Maricopa County Assessor's 1991 valuation of Taxpayer's property. Taxpayer named Maricopa County and the Department of Revenue as Defendants. Copies of Taxpayer's Notice of Appeal were served on each Defendant by a licensed process server. The copies of the Notice of Appeal were not accompanied by a Summons.

The Defendants filed...

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