(DOWNLOAD) "Fredericka Home For Aged V. County Of San Diego" by Supreme Court Of California # eBook PDF Kindle ePub Free
eBook details
- Title: Fredericka Home For Aged V. County Of San Diego
- Author : Supreme Court Of California
- Release Date : January 18, 1950
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
Plaintiff, a nonprofit corporation operating a home for elderly people on a "life care contract" basis, brought this action to recover taxes paid under protest for the tax year 1946-1947. It claimed that it was a charitable organization devoting its property exclusively to charitable purposes and so entitled to the benefit of the recently adopted welfare exemption. (Cal. Const., art. XIII, § 1c; Rev. & Tax. Code, § 214.) With certain exceptions -- a parcel of vacant land, some acreage leased for commercial purposes, and a small item of solvent credits -- the trial court adjudicated the exemption claim in plaintiff's favor and entered judgment accordingly for a tax refund. From such judgment defendant county has appealed, contending that the record does not sustain the conclusion that plaintiff was functioning as a charitable institution within the meaning of the welfare tax exemption law. Upon the undisputed facts, we have concluded that defendant's contention cannot be sustained.
 "Fredericka Home For Aged V. County Of San Diego" by Supreme Court Of California # eBook PDF Kindle ePub Free){kind=link}