(DOWNLOAD) "Fredericka Home For Aged V. County Of San Diego" by Supreme Court Of California # Book PDF Kindle ePub Free
eBook details
- Title: Fredericka Home For Aged V. County Of San Diego
- Author : Supreme Court Of California
- Release Date : January 18, 1950
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
Plaintiff, a nonprofit corporation operating a home for elderly people on a "life care contract" basis, brought this action to recover taxes paid under protest for the tax year 1946-1947. It claimed that it was a charitable organization devoting its property exclusively to charitable purposes and so entitled to the benefit of the recently adopted welfare exemption. (Cal. Const., art. XIII, § 1c; Rev. & Tax. Code, § 214.) With certain exceptions -- a parcel of vacant land, some acreage leased for commercial purposes, and a small item of solvent credits -- the trial court adjudicated the exemption claim in plaintiff's favor and entered judgment accordingly for a tax refund. From such judgment defendant county has appealed, contending that the record does not sustain the conclusion that plaintiff was functioning as a charitable institution within the meaning of the welfare tax exemption law. Upon the undisputed facts, we have concluded that defendant's contention cannot be sustained.
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