Cedars of Lebanon Hospital v. County of Los Angeles

SHENK, J., Concurring and Dissenting.

I concur in the opinion and judgment as to the Los Angeles County Flood Control District tax; and as to the general tax insofar as the result is tax exemption. But I am not in agreement with those portions of the opinion which lead to nonexemption from the general tax. In the latter are included the thrift shop and the buildings under construction. In my opinion the proper application of the law should result in tax exemption of these items from the general tax.

The rule of construction to discover a tax exemption applies only until the meaning of the…