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84. CIVIL PENALTY APPEALS – FOR DENIAL Pursuant to A.R.S §42-12052, deny the property owner’s appeal of a civil penalty assessment regarding property reclassification, which have not satisfied the requirements of occupancy status, and maintain property classification at class four property (non-owner occupied). The class four properties classification (non-owner occupied), remains in effect. Parcels: 173-33-542 504-40-749 (C-06-16-234-M-00)