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MARICOPA COUNTY v. NORTH PHOENIX BAPTIST CHURCH

No. 1 CA-CIV 109.

2 Ariz. App. 418 (1966)

409 P.2d 577

MARICOPA COUNTY, Arizona, a body politic, B.W. Burns, Ruth A. O'Neil and L. Alton Riggs, members of the Board of Supervisors of Maricopa County, Arizona, C.L. Sparks, Assessor of Maricopa County, Arizona, and John A. Foote, Treasurer of Maricopa County, Arizona, Appellants, v. NORTH PHOENIX BAPTIST CHURCH, an Arizona non-profit religious corporation, Appellees.

Court of Appeals of Arizona.

Rehearing Denied February 3, 1966.

Review Denied February 23, 1966.

Attorney(s) appearing for the Case

Beer & Polley, by Olgerd W. Kalyna, Phoenix, for appellants.

Milburn N. Cooper, Tom Roof, Gayle H. Nichols, Phoenix, for appellees.

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...

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