City of Mesa v. Carter Hawley Hale Stores, Inc.

OPINION

MORONEY, Judge.

The Taxpayer protested a city audit pursuant to the Mesa City Code. The City Hearing officer ruled in the Taxpayer’s favor. On July 20, 1990, the City issued a revised audit to the Taxpayer. The Taxpayer received the revised audit on July 24, 1990. The City filed a Notice of Appeal and Complaint with the Tax Court on August 20, 1990. The Complaint misspelled the Taxpayer’s name but correctly identified the administrative proceeding from which the appeal was taken and correctly identified the Taxpayer by City license number and business name.1 The City attempted service…