Kunes v. Mesa Stake of the Church of Jesus Christ of Latter-Day Saints

HATHAWAY, Judge.

Appellees brought this action in the Superior Court of Maricopa County pursuant to A.R.S. § 42-204, in an effort to obtain a refund of taxes in the amount of $21,275.-76 which had allegedly been illegally collected, and for a declaratory judgment that the properties involved were entitled to exemption from property taxes pursuant to A.R.S. § 42-271, subsec. 4. After trial to the court on stipulated facts, exhibits and the uncontroverted testimony of two witnesses called by the plaintiffs, judgment was entered in favor of the plaintiffs, hence this appeal.

Four properties are…