Samarkand of Santa Barbara, Inc. v. County of Santa Barbara

In eight causes of action plaintiff, invoking the welfare exemption of the Constitution, 1 and the Revenue and Taxation Code, 2 sought return of real property taxes paid to defendant county for the tax years 1955-56 to 1961-62, inclusive. Demurrer to its amended complaint was sustained with leave to amend but plaintiff declined to amend, judgment was entered accordingly and it has appealed from that judgment which dismisses the action.

Two major problems are canvassed by counsel, (1) whether inclusion of the words “educational, scientific or literary purposes" in article II of plaintiff’s…