People's Church of San Fernando Valley, Inc. v. County of Los Angeles

This is an appeal by the defendants from a judgment for the plaintiff in an action to recover taxes paid under protest and for declaratory relief.

The plaintiff is a church organization owning real property within the jurisdiction of and subject to taxation by the county and city of Los Angeles. Within the time prescribed by law for the tax year 1954-1955 the plaintiff filed a property statement and an application for the tax exemption authorized by section 1% of article XIII of the Constitution. The application was made on the regular affidavit form provided by taxing officials of the…