Legal Opinion
Fellowship of Friends, Inc. v. County of Yuba
California Court of Appeal
Decided November 1, 1991No. C007151PublishedCited by 1 opinion
1Opinion of the Court
Opinion
RAYE, J.
—In this opinion, we consider the definition of “museum” as used in article XIII, section 3, subdivision (d) 1 of the California Constitution and Revenue and Taxation Code section 202, subdivision (a)(2) 2 which together exempt from taxation property used for “museums that are free and open to the public.” Plaintiff Fellowship of Friends applied for a property tax exemption for the years 1985-1986, 1986-1987, and 1987-1988 for one of its buildings as a free museum open to the public. Defendant County of Yuba denied the exemption. Plaintiff filed the instant action for…
2Cases cited6 opinions
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- Alpha Therapeutic Corp. v. County of Los AngelesCalifornia Court of Appeal · 1986
- Cambell Industries v. State Board of EqualizationCalifornia Court of Appeal · 1985
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3Cited by1 opinion
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