State ex rel. Arizona Department of Revenue v. Golder

OPINION

RICHMOND, Chief Judge.

The State Department of Revenue seeks to reverse an order vacating a default judgment in a property valuation appeal, commenced under A.R.S. § 42-151.1 We reject its contention that an answer or other appearance is required in such an action prior to hearing, and affirm the trial court’s order.

On October 31,1977, the department filed a notice of appeal from a decision of the State Board of Property Tax appeals reducing the valuation of the taxpayers’ property by restoring its classification as grazing land after the Pima County Assessor had valued it under a…