In State ex rel. Mendez v. American Support Foundation, Inc., 209 Ariz. 321, 100 P.3d 932 (App. 2004), the Court reversed a judgment in a condemnation action because the superior court had allowed the condemning authority to introduce tax protest material. American Support held this evidence should not have been admitted because it reflected neither the market value of the property as that term is used in condemnation cases, nor the owner's actual opinion of market value for non-tax purposes.