California College of Mortuary Science v. County of Los Angeles

Opinion

COBEY, J.

The question presented by this appeal from a judgment for the taxpayer, a nonprofit corporation, for the refund of property taxes paid by it to the county and city for the tax years 1967, 1968 and 1969 on its premises, where it instructs its students in mortuary science, is whether such an institution is exempt from property taxation under Revenue and Taxation Code section 214. The trial court determined that it was. We disagree and reverse.

The parties are agreed that the taxpayer meets all of the specific requirements of section 214 applicable to it. Furthermore the taxpayer…