Legal Opinion
Rideout Hospital Foundation, Inc. v. County of Yuba
California Court of Appeal
Decided July 20, 1992No. C011614PublishedCited by 13 opinions
1Opinion of the Court
Opinion
DAVIS, J.
In this action to recover property taxes paid under protest, County of Yuba (County) appeals from a decision in favor of the taxpayer, Rideout Memorial Hospital (Rideout). There is but one issue on appeal: can a nonprofit hospital that earned surplus revenue in excess of 10 percent (for a given year) still qualify for the “welfare exemption” from property taxation in light of Revenue and Taxation Code section 214, subdivision (a)(1)? We hold that it can.
Background
Revenue and Taxation Code section 214 (section 214) sets forth the “welfare exemption” from property taxation. For…
2Cases cited21 opinions
- Lungren v. DeukmejianCalifornia Supreme Court · 1988
- California Teachers Ass'n v. San Diego Community College DistrictCalifornia Supreme Court · 1981
- California Assn. of Psychology Providers v. RankCalifornia Supreme Court · 1990
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- Rich v. State Board of OptometryCalifornia Court of Appeal · 1965
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3Cited by13 opinions
- Brantley v. PisaroCalifornia Court of Appeal · 1996
- City of Shasta Lake v. County of ShastaCalifornia Court of Appeal · 1999
- Deocampo v. AhnCalifornia Court of Appeal · 2002
- Hofer v. YoungCalifornia Court of Appeal · 1995
- Salazar v. Diversified Paratransit, Inc.California Court of Appeal · 2003
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