Pacific Grove-Asilomar Operating Corp. v. County of Monterey

Opinion

CALDECOTT, P. J.

Appellants, County of Monterey and City of Pacific Grove, appeal from a judgment in favor of respondent, Pacific GroveAsilomar Corporation (Asilomar), awarding respondent a refund of taxes paid under protest.

Respondent is a nonprofit corporation organized under the laws of the State of California solely for the purpose of managing for and on behalf of the Department of Parks and Recreation, State of California, the real property and all improvements on the “Asilomar Conference Grounds.” The real property and improvements are owned by the State of California.

The City of…