MOODY INST. OF SCIENCE v. COUNTY OF L.A.

Docket No. 17249.

105 Cal.App.2d 107 (1951)

233 P.2d 51

MOODY INSTITUTE OF SCIENCE (a Corporation), Respondent, v. COUNTY OF LOS ANGELES et al., Appellants.

Court of Appeals of California, Second District, Division One.

June 25, 1951.


Attorney(s) appearing for the Case

Harold W. Kennedy, County Counsel, Andrew O. Porter, Deputy County Counsel, Ray L. Chesebro, City Attorney, and Louis A. Babior, Deputy City Attorney, for Appellants.

Mackay, McGregor, Reynolds & Bennion, A. Calder Mackay and F. Edward Little for Respondent.


DRAPEAU, J.

Plaintiff filed its complaint, alleging that it was a religious nonprofit corporation, and, as such, its property was exempt from taxation, under the provisions of section 1c, article XIII of the Constitution of California, and section 214 of the California Revenue and Taxation Code, and that the county tax collector had denied plaintiff's claim of exemption, requiring plaintiff to pay under protest $1,475.79 taxes for the year 1947.

The case was...

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