Jewish Community Centers Development Corp. v. County of Los Angeles

Opinion

ASHMANN-GERST, J.

— -The County of Los Angeles (County) appeals from the judgment in favor of Jewish Community Centers Development Corporation (JCC) on its property tax refund action based on the welfare exemption set forth in Revenue and Taxation Code section 214. The County contends that the trial court erred by not deferring to an advisory rule of the Board of Equalization (SBE) interpreting section 214 to mean that both the owner and third party operator of a property used for charitable purposes must file claims for welfare exemptions (which would trigger a requirement that both…