Christ the Good Shepherd Lutheran Church v. Mathiesen

Opinion

PAIK, J. * —

Defendants-appellants Dwight L. Mathiesen, Tax Assesor, and Carl Martin, Tax Collector of Santa Clara County, the County of Santa Clara, the City of San Jose and the California State Board of Equalization (hereafter referred to collectively as appellants) appeal from a judgment in Santa Clara County Superior Court in favor of plaintiff-respondent Christ the Good Shepherd Lutheran Church of San Jose, a nonprofit corporation (hereafter respondent), ordering appellants to refund to respondent $4,882.92 in tax moneys paid under protest. The issue on appeal is whether a…