Church Divinity School of Pacific v. County of Alameda

In these actions, consolidated upon appeal, brought to recover property taxes paid under protest to the city of Berkeley and county of Alameda for the year 1953-1954, by the appellants, graduate colleges of theology, the trial court found and concluded that the following properties did not meet the requirements prescribed by section 203 of the Revenue and Taxation Code for the “collegiate exemption” authorized by section la of article XIII of the state Constitution: A student parking lot and four single family residences occupied rent free by faculty members, owned by appellant Church…