Jewish Community Ctrs. Dev. Corp. v. County of Los Angeles
Annotate this CaseThe County appealed the trial court's judgment in favor of JCC on its property tax refund action based on the welfare exemption in Revenue and Taxation Code section 214, contending that the trial court erred by not deferring to an advisory rule of the SBE. The SBE interpreted section 214 to mean that both the owner and third party operator of a property used for charitable purposes must file claims for welfare exemptions. The court concluded that, while the statutory and regulatory scheme required JCC to file a claim for a welfare exemption as well as a claim for an organizational clearance certificate, it imposed no other conditions. Therefore, the SBE’s interpretation of section 214 was clearly erroneous. The court also concluded that the SBE’s advisory rule regarding who must file a welfare exemption is not binding and should not be given independent legal effect. The court further concluded that the County failed to establish that the trial court should have denied a tax refund because JCC’s claims were tardy and its claim forms were incomplete. Accordingly, the court affirmed the judgment.
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