California Court of Appeal
Jewish Community Centers Develop. Corp. v. County of Los Angeles, 261022
In a property tax refund action based on the welfare exemption set forth in Revenue and Taxation Code section 214, the trial court's judgment in favor of plaintiff is affirmed where: 1) the State Board of Equalization's (SBE) interpretation of section 214 was clearly erroneous; 2) the SBE's advisory rule regarding who must file a welfare exemption is not binding and therefore should not be given independent legal effect; and 3) the County failed to establish that the trial court should have denied a tax refund because plaintiff's claims were tardy and its claim forms were incomplete.
Appellate Information
- Published 2016/01/05
Judges
- ASHMANN-GERST
Court
- California Court of Appeal