Sutter Hospital v. City of Sacramento

Plaintiff brought this action to recover real property taxes paid under protest for the fiscal year 1946-1947. The underlying question is whether the tax assessments were properly made in view of the welfare exemption law. (Cal. Const., art. XIII, § le; Rev. & Tax. Code, § 214.) The trial court found that plaintiff did not meet certain conditions for exemption; and from the judgment accordingly entered in favor of defendant, plaintiff appeals.

One of the conditions which the trial court found that plaintiff had failed to meet is that embodied in subdivision 3 of section 214 of the Revenue and…