House of Rest of Presbyterian Church v. County of Los Angeles

VALLÉE J.

Plaintiff brought this action against the County of Los Angeles and the city of Pasadena to recover taxes paid under protest, claiming its property was exempt from taxation under the welfare tax exemption law. (Cal. Const., art. XIII, § lc; Rev. & Tax. ■ Code, § 214.) Plaintiff filed its claims for the exemption with defendants, the claims were denied, and the taxes assessed for the tax year 1954-1955 paid under protest. Plaintiff had judgment. Defendants appeal.

Plaintiff was organized February 25, 1954. It is a nonprofit California corporation. It has no capital stock. It is…