Forty North Center Partners v. Maricopa County

OPINION

MORONEY, Judge.

The plaintiff has filed a complaint seeking to appeal a real property valuation *592made by the Maricopa County Assessor. The Assessor’s valuation was made pursuant to A.R.S. § 42-221(D). No administrative appeals were taken by the plaintiff. The statutory authority under which the plaintiff now seeks to appeal the Assessor's determination is found in A.R.S. § 42-246. A.R.S. § 42-246 provides that “any person dissatisfied with the valuation or classification of his property as determined by the County Assessor may ... appeal to the Superior Court in the manner provided in…