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...
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