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CHURCH DIVINITY SCH. OF PACIFIC v. COUNTY OF ALAMEDA

Docket Nos. 16961, 17026, 17030.

152 Cal.App.2d 496 (1957)

314 P.2d 209

THE CHURCH DIVINITY SCHOOL OF THE PACIFIC (a Corporation), Appellant, v. COUNTY OF ALAMEDA et al., Respondents. BERKELEY BAPTIST DIVINITY SCHOOL (a Corporation), Appellant, v. CITY OF BERKELEY et al., Respondents. THE PACIFIC SCHOOL OF RELIGION (a Corporation), Appellant, v. CITY OF BERKELEY et al., Respondents.

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

July 16, 1957.

Attorney(s) appearing for the Case

Ridley Stone, Gaylord & Gaylord, Dudley H. Nebeker, Charles R. Hoge and Richard J. Moore for Appellants.

Musick, Peeler & Garrett, James E. Ludlam and Theodore A. McCabe, Jr., as Amici Curiae on behalf of Appellants.

J.F. Coakley, District Attorney (Alameda), Frank D. Parker, Assistant District Attorney, James E. Jefferis, Deputy District Attorney, Fred C. Hutchinson and Robert T. Anderson for Respondents.

KAUFMAN, P.J.

In these actions, consolidated upon appeal, brought to recover property taxes paid under protest to the city of Berkeley and county of Alameda for the year 1953-1954, by the appellants, graduate colleges of theology, the trial court found and concluded that the following properties did not meet the requirements prescribed by section 203 of the Revenue and Taxation Code for the "collegiate exemption" authorized...

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