Arizona Department of Revenue v. Navopache Electric Co-Op, Inc.

CONTRERAS, Judge.

This is an appeal from an order of the superior court dismissing appellant’s appeal from a decision by the State Board of Tax Appeals. Since service of the notice of appeal was accomplished by registered mail and was not received by appellee within 10 days from the date the tax appeal was filed, the trial court concluded that it lacked jurisdiction and dismissed the appeal. The issue we must resolve is whether service of the notice of appeal by mail as authorized by A.R.S. § 42-151(D) is complete upon mailing. 1 2However, in resolving this issue, it must first be determined…