LETTER BANK XXXVIII

The first answer is a letter bank for the second.

A tax dispute _ _ _ _ _ about the 

   value of our farm.

The _ _ _ _ _ _ _ _ 's decision could

   create financial harm.

 

HINT: 

Both words begin with A.

 

Answer:

 

AROSE

ASSESSOR

 

Credit:

The Enigma 

November, 2021

BROBBERTY