Scripps Clinic & Research Found. v. County of San Diego

Opinion

McDONALD, J.

County of San Diego (County) appeals a summary judgment awarding Scripps Clinic and Research Foundation (Scripps) a refund of property taxes it paid to County. Scripps filed this action after County determined that a portion of Scripps’s property did not qualify for the property tax welfare exemption under Revenue and Taxation Code 1 section 214 (exemption). On appeal, County contends the court erred because as a matter of law a portion of Scripps’s property was used for the benefit of a private company through the more advantageous pursuit of that company’s business,…