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¶19 that: The challenged provision under which petitioner claims a preference for racing dates was left untouched by the amended provision.

(“A party’s failure to appeal a final administrative decision makes that decision final and res judicata.”); (“In order for res judicata or collateral estoppel to be applicable there must be a final judgment.”).

Under the acceptance of the benefit doctrine, “one who accepts the benefits of a judgment or ruling cannot thereafter attack it by appeal.” (citing cases).

While unchanged portions of an amended statute continue in effect and are not considered repealed and then reenacted, , “an amendment of a statute, covering the same subject matter, implicitly repeals the earlier version.” Tucson Elec., 185 Ariz. at 23 , 912 P.2d at 27 (citation omitted).

While it may be true that even an erroneous judgment is conclusive as to the parties, , the mere assertion in the stipulation and order that Ana was a party for purposes of the modification was insufficient to bind her.

They assert that a party who accepts a legal advantage under an order waives his right to review of the adjudication that might put in issue his right to the accepted benefit

See Arizona Downs v. Superior Court of Arizona, Maricopa County