In Maricopa County v. N. Phoenix Baptist Church, 2 Ariz. App. 418, 419, 409 P.2d 577, 578 (1966), the taxpayer-church filed a lawsuit under a former version of 42-11005 seeking a refund of taxes assessed against church property used exclusively for religious purposes during the relevant tax year. In deciding whether the Maricopa County Board of Supervisors correctly denied the church's exemption request, this court held that collection of taxes against exempt property would be considered "illegally collected," and therefore properly challenged under 42-11005. N. Phoenix Baptist Church, 2 Ariz. App. at 420, 409 P.2d at 579.