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80. CIVIL PENALTY APPEALS - FOR APPROVAL Pursuant to A.R.S. §42-12052, approve the property owners' appeal of a civil penalty assessment and allow the Board of Supervisors to waive the civil penalty. Also direct the Assessor to reclassify the properties to Class Three – Owner Occupied pursuant to A.S.R. §42-12003. These property owners satisfied the requirements of residential occupancy status. Parcel: 303-26-287 (C-06-16-263-M-00)