Stockton Civic Theatre v. Board of Supervisors

This is an action to recover taxes paid under protest and for declaratory relief, plaintiff contending that it is a charity and entitled to the charitable exemption. The trial court determined that plaintiff is not organized and operated for charitable purposes, and that its property is not used exclusively for charitable purposes. Judgment was entered for defendants. Plaintiff appeals.

The case was tried without a jury on an agreed statement of facts.

The purposes of plaintiff nonprofit corporation, as set forth in its articles of incorporation, are to foster and stimulate interest in drama…