Alcoser v. County of San Diego

Opinion

WORK, J.

The San Diego County Construction Laborers Training and Retraining Trust (The Trust) claimed a welfare property tax exemption 1 for real and personal property used in operating a vocational training school to train and retrain persons in skills specifically utilized by the construction industry. It contends such use is exclusively charitable.

The trial court found this “charity” began and ended at home, did not benefit the community in general, and denied the exemption. We affirm.

Factual Background

The facts are not in dispute. 2 The Trust was created by Laborers’ International…