Legal Opinion
Lutheran Hospital Society v. County of Los Angeles
California Supreme Court
Decided November 21, 1944No. L. A. 19076PublishedCited by 6 opinions
1Opinion of the CourtShenk, J.
The plaintiff sued to recover $685.01 paid under protest as taxes levied on its School of Nursing property for the period July 1, 1942, to June 30, 1943. It claimed exemption pursuant to article XIII, section la, of the state Constitution. Judgment was for the defendants and the plaintiff appealed.
The provision of the Constitution invoked by the plaintiff reads: “Any educational institution of collegiate grade, within the State of California, not conducted for profit, shall hold exempt from taxation its buildings and equipment, its grounds within which its buildings are located, not exceeding…
2Cases cited7 opinions
- Chesney v. ByramCalifornia Supreme Court · 1940
- Ross v. City of Long BeachCalifornia Supreme Court · 1944
- Pasadena University v. County of Los AngelesCalifornia Supreme Court · 1923
- Security-First National Bank v. Berkeley Baptist Divinity SchoolCalifornia Court of Appeal · 1931
- De Olazabal v. MixCalifornia Court of Appeal · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- COMMONWEALTH OF PA., HIGHER ED. ASSISTANCE AGENCY v. Abington Mem. Hosp.Supreme Court of Pennsylvania · 1978
- Church Divinity School of Pacific v. County of AlamedaCalifornia Court of Appeal · 1957
- Hewlett-Packard Co. v. County of Santa ClaraCalifornia Court of Appeal · 1975
- Commonwealth v. Abington Memorial HospitalSupreme Court of Pennsylvania · 1978
1 more not listed; retrieve them via the Exa API.