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FIRST BAPTIST CHURCH OF SAN FERNANDO v. COUNTY OF L.A.

Docket No. 18956.

113 Cal.App.2d 392 (1952)

248 P.2d 101

FIRST BAPTIST CHURCH OF SAN FERNANDO (a Corporation), Appellant, v. THE COUNTY OF LOS ANGELES et al., Respondents.

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

September 30, 1952.

Attorney(s) appearing for the Case

Miller, Beck & Stillwell for Appellant.

Harold W. Kennedy, County Counsel, and Arvo Van Alstyne, Deputy County Counsel, for Respondents.

FOX, J.

Plaintiff appeals from a judgment denying its claim for a tax refund.

Plaintiff paid under protest the real property taxes for 1949-1950 on three lots and the structure thereon. It contends the property was eligible for the "church exemption" granted by section 1 1/2 of article XIII of the California Constitution.*

On the first Monday of March, 1949, and for some years prior thereto, the plaintiff church corporation...

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