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SANTA CATALINA ISLAND v. COUNTY OF LOS ANGELES

Docket No. 59428.

126 Cal.App.3d 221 (1981)

178 Cal. Rptr. 708

SANTA CATALINA ISLAND CONSERVANCY, Plaintiff and Respondent, v. COUNTY OF LOS ANGELES et al., Defendants and Appellants.

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

November 30, 1981.

Attorney(s) appearing for the Case

COUNSEL

George Deukmejian, Attorney General, Edmond B. Mamer and Patti S. Kitching, Deputy Attorneys General, John H. Larson, County Counsel and Raymond G. Fortner, Jr., Deputy County Counsel for Defendants and Appellants.

Latham & Watkins, David H. Vena, Donald P. Baker, John J. Clair, Jr., and Joseph J. Wheeler for Plaintiff and Respondent.

OPINION

SPENCER, P.J. —

INTRODUCTION

Defendants Los Angeles County and the California Board of Equalization appeal from a judgment in favor of plaintiff, the Santa Catalina Island Conservancy (Conservancy). After the Board of Equalization denied the Conservancy's claim for exemption from property taxes pursuant to Revenue and Taxation Code sections 214 and 214.02, the...

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