Spiegel v. Board of Supervisors

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 a Motion to Dismiss Taxpayer’s appeal, claiming that Taxpayer’s failure to serve both the County and the Department with a copy of a Summons constitutes…