Los Angeles Leadership Academy, Inc. v. PrangAnnotate this Case
Plaintiffs filed suit against the Assessor and others, seeking a refund of property taxes and special assessments, and for declaratory relief. The Court of Appeal found no support in statutory or case law for plaintiffs' claim that a nonprofit charter school should be treated as a public school district for purposes of applying the implied exemption, which plaintiffs contend exempts public schools from having to pay both taxes and special assessments.
The court explained that the Legislature has specified precisely how, and to what extent, and under which statutory provisions charter schools are deemed to be part of the system of public schools, or deemed to be a school district. Notably absent is any suggestion that charters schools are to be treated like school districts for taxation purposes. The court rejected plaintiffs' claims to the contrary.