JOHN TENNANT MEMORIAL HOMES v. CITY OF PAC. GROVE

Docket Nos. 29424, 29425.

27 Cal.App.3d 372 (1972)

103 Cal. Rptr. 215

JOHN TENNANT MEMORIAL HOMES, INC., Plaintiffs and Respondents, v. CITY OF PACIFIC GROVE et al., Defendants and Appellants. CALIFORNIA-NEVADA METHODIST HOMES et al., Plaintiffs and Respondents, v. CITY OF PACIFIC GROVE et al., Defendants and Appellants. (Two Cases.)

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

June 22, 1972.


Attorney(s) appearing for the Case

COUNSEL

Theodore G. Morris for Defendants and Appellants.

John D. Gallaher, Stark, Stewart, Simon & Sparrowe, Franklin C. Stark, Robert C. Field and V. James Jackl for Plaintiffs and Respondents.


OPINION

TAYLOR, P.J.

This is an appeal by the City of Pacific Grove and its tax administrator (hereafter City) in two companion cases1 presenting identical questions of law. The City appeals from a judgment holding void and enjoining the enforcement of a City ordinance that imposed a tax on occupants of retirement homes. The City contends that: 1) as respondents paid no tax due, they have no standing to...

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