Cedars of Lebanon Hospital v. County of Los Angeles

These are appeals by both plaintiffs and defendants from judgments entered after rulings on demurrers in six separate actions, each of which was brought by one of plaintiff hospitals to recover certain taxes and assessments paid under protest in view of the recently enacted welfare exemption. (Cal. Const., art. XIII, § lc; Rev. & Tax. Code, § 214.)

The California welfare exemption was operative for the first time in the tax year 1946-1947, and each of the plaintiffs duly filed its exemption claim. (Rev. & Tax. Code, §§ 254, 254.5.) Such exemption was granted by the taxing authorities in each…