Memorial Hills Ass'n v. Sequoia Investment Corp.

KINCAID, J. pro tem. *

Plaintiff appeals from a judg ment in its action to set aside a deed to the State of California in 1953 of certain property sold for unpaid taxes assessed in 1947, and to set aside the resulting sale of the property to defendant by the state in 1955. Plaintiff’s only charge of illegality in the deed and the sale is the allegation that the property was and is being held and maintained for cemetery purposes and therefore is exempt from taxation by virtue of the provisions of section 1(b) of article XIII of the California Constitution.

Plaintiff, a nonprofit corporation, was…