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SUTTER HOSPITAL v. CITY OF SACRAMENTO

Docket No. Sac. 6110.

39 Cal.2d 33 (1952)

244 P.2d 390

SUTTER HOSPITAL OF SACRAMENTO, Appellant, v. CITY OF SACRAMENTO, Respondent.

Supreme Court of California. In Bank.

May 14, 1952.

Attorney(s) appearing for the Case

Butler & Reckers and Stanley W. Reckers for Appellant.

Musick & Burrell, Howard Burrell and James E. Ludlam as Amici Curiae on behalf of Appellant.

Everett M. Glenn, Ralph H. Lewis and Fred R. Pierce for Respondent.

Harold W. Kennedy, County Counsel (Los Angeles), Arvo Van Alstyne, Deputy County Counsel, and Ray L. Chesebro, City Attorney (Los Angeles), Louis A. Babior, Deputy City Attorney, as Amici Curiae on behalf of Respondent.

SPENCE, J.

Plaintiff brought this action to recover real property taxes paid under protest for the fiscal year 1946-1947. The underlying question is whether the tax assessments were properly made in view of the welfare exemption law. (Cal. Const., art. XIII, § 1c; Rev. & Tax. Code, § 214.) The trial court found that plaintiff did not meet certain conditions for exemption; and from the judgment accordingly entered...

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