Pacific Home V. County Of Los Angeles

Plaintiff brought these three actions to recover taxes paid under protest, for the respective tax years 1946-1947, 1947-1948, and 1948-1949 on certain properties which it claims to be exempt under the welfare exemption law. (Cal. Const., art. XIII, § 1c; Rev. & Tax. Code, § 214.) The trial court determined that plaintiff did not meet the statutory requirement of irrevocable dedication of its properties to exempt purposes. (Rev. & Tax. Code, § 214, subd. [6].) From judgments accordingly entered in defendants' favor in each action, plaintiff appeals. Upon consideration of the undisputed facts, we have concluded that the trial court improperly denied the tax relief sought.