In Bettwy v. Black Canyon Greyhound Park, Inc., 119 Ariz. 227, 229, 580 P.2d 365, 367 (App. 1978), the Court disagreed with the Department's contention that the Commissioner had not made the required appraisal. 119 Ariz, at 229, 580 P.2d at 367. An appraiser employed by the Department opined that the subject land had a value of $ 5000 per acre. Id. at 228, 580 P.2d at 366. The Commissioner then signed the following statement: "I appraise the land at $ 5,000.00 per acre . . . ." Id. at 228-29, 580 P.2d at 366-67. The Court concluded that the Commissioner had made the required appraisal. Id. at 229, 580 P.2d at 367.