Legal Opinion

Saint Germain Foundation v. County of Siskiyou

California Court of Appeal

Decided February 13, 1963No. Civ. 10431PublishedCited by 12 opinions

1Opinion of the CourtSchottky, J.

The Saint Germain Foundation brought three actions to recover real property taxes paid under protest to Siskiyou County for the tax years 1953-1954, 1954-1955, and 1955-1956. The three actions were consolidated for trial and the trial court determined that certain of the properties were tax exempt and ordered that the county return to the foundation a portion of the taxes paid under protest. Siskiyou County has appealed.

The foundation is an Illinois corporation organized for educational and spiritual purposes. Its articles of incorporation assert that it is not organized for profit. It is…

2Cases cited8 opinions

  1. Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
  2. Fellowship of Humanity v. County of AlamedaCalifornia Court of Appeal · 1957
  3. Young Men's Christian Ass'n v. County of Los AngelesCalifornia Supreme Court · 1950
  4. Serra Retreat v. County of Los AngelesCalifornia Supreme Court · 1950
  5. Goto v. GotoCalifornia Supreme Court · 1959

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3Cited by12 opinions

  1. State Board of Tax Commissioners v. WrightIndiana Court of Appeals · 1966
  2. Friedman v. Southern California Permanente Medical GroupCalifornia Court of Appeal · 2002
  3. Alton Bay Camp Meeting Asso. v. AltonSupreme Court of New Hampshire · 1968
  4. Katz v. Superior CourtCalifornia Court of Appeal · 1977
  5. Greek Theatre Assn. v. County of Los AngelesCalifornia Court of Appeal · 1978

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