(Download) "Wilson v. Superior Court of Contra Costa County" by First Appellate District, Division One District Court Of Appeal Of California ~ eBook PDF Kindle ePub Free
eBook details
- Title: Wilson v. Superior Court of Contra Costa County
- Author : First Appellate District, Division One District Court Of Appeal Of California
- Release Date : January 11, 1957
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 77 KB
Description
This is an action brought by appellant Doctors General Hospital of San Jose, a California nonprofit corporation, to recover property taxes for the year 1953-1954, which had been levied by the respondents, county of Santa Clara and city of San Jose, and paid under protest by the appellant. The trial court found that the appellant did not meet the requirements prescribed by the 1953 amendment to section 214, subdivision (3), of the Revenue and Taxation Code for the "welfare exemption" which section 1c of article XIII of the state Constitution authorized the Legislature to grant. The issue here presented is the constitutionality of the retroactive application of the 1953 amendment to section 214, subdivision (3), Revenue and Taxation Code.