Saint Francis Memorial Hospital v. City & County of San Francisco

WOOD (Fred B.), J.

In this action brought by the Saint Francis Memorial Hospital to recover taxes which had been levied by the city and county of San Francisco upon three separate parcels of real property in 1951 and had been paid under protest, the trial court found and concluded that each of the properties and the hospital as owner of each met the requirements prescribed by section 214 of the Revenue and Taxation Code for the “welfare exemption” which section lc of article XIII of the state Constitution authorized the Legislature to grant.

The principal question is whether or not the evidence…