Legal Opinion
Laurel Hill Cemetery Ass'n v. City & County of San Francisco
California Court of Appeal
Decided September 3, 1947No. Civ. No. 13404PublishedCited by 6 opinions
1Opinion of the CourtGoodell, J.
The appellant sued to recover $8,948.98 in taxes paid under protest.
On the first Monday in March, 1944, legal title to 55.3 acres of land situated in San Francisco was vested in the appellant. The tract was assessed at a valuation of $189,510 for the land and $1,300 for improvements. The grounds of protest were of course the same as those presented to the trial court and on this appeal.
During the period from 1854 to 1941, this tract was dedicated and used as a cemetery, and upwards of 38,000 bodies had been buried therein. Burials in San Francisco after August 1, 1901, were prohibited by law,…
2Cases cited6 opinions
- Miller v. McColganCalifornia Supreme Court · 1941
- Cypress Lawn Cemetery Ass'n v. City & County of San FranciscoCalifornia Supreme Court · 1931
- Pacific Greyhound Lines v. JohnsonCalifornia Court of Appeal · 1942
- Bay Cities Transportation Co. v. JohnsonCalifornia Supreme Court · 1937
- San Gabriel Cemetery Ass'n v. County of Los AngelesCalifornia Court of Appeal · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Tax Exemption of Sunset Memorial Gardens, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1958
- Town of Los Altos Hills v. Adobe Creek Properties, Inc.California Court of Appeal · 1973
- Estate of Carli v. Comm'rUnited States Tax Court · 1985
- Binns v. WESTMINSTER MEMORIAL PARKCalifornia Court of Appeal · 2009
- Binns v. WESTMINSTER MEMORIAL PARKCalifornia Court of Appeal · 2009
1 more not listed; retrieve them via the Exa API.