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PENINSULA COVENANT CHURCH v. COUNTY OF SAN MATEO

Docket No. 44138.

94 Cal.App.3d 382 (1979)

156 Cal. Rptr. 431

PENINSULA COVENANT CHURCH, Plaintiff and Respondent, v. COUNTY OF SAN MATEO et al., Defendants and Appellants.

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

June 25, 1979.

Attorney(s) appearing for the Case

COUNSEL

George Deukmejian, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Gary Larson, Deputy Attorney General, for Defendants and Appellants.

Hoge, Fenton, Jones & Appel and Charles H. Brock for Plaintiff and Respondent.

OPINION

FEINBERG, J.

This is an appeal by the County of San Mateo, the county assessor, and the State Board of Equalization (County) from a judgment granting a property tax exemption under section 214 of the Revenue and Taxation Code (the welfare exemption) for property owned by the Peninsula Covenant Church (Church). The Church paid proper taxes under protest for the years 1975-1976 and 1976-1977, and then brought an action to recover...

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