Maricopa County v. North Phoenix Baptist Church

DONOFRIO, Judge.

The appellee, North Phoenix Baptist Church, hereinafter also designated as the Church, brought this action under provisions of § 42-204 A.R.S. against the appellants, hereinafter designated as the County, for the refund of real property taxes assessed against the Church for the year of 1963. Both parties moved for Summary Judgment and the trial court granting plaintiff’s motion rendered judgment in favor of the plaintiff and against the defendants for refund of the taxes paid under protest. The defendants bring this appeal.

The property in question was used exclusively for…