People's Church of San Fernando Valley, Inc. v. County of Los Angeles

48 Cal.2d 899 (1957) 311 P.2d 540 THE PEOPLE'S CHURCH OF SAN FERNANDO VALLEY, INC. (a Corporation), Respondent,

v.

COUNTY OF LOS ANGELES et al., Appellants.

Docket No. L.A. 23790. Supreme Court of California. In Bank.

April 24, 1957. Harold W. Kennedy, County Counsel, Gordon Boller, Assistant County Counsel, Alfred C. DeFlon, Deputy County Counsel, Roger Arnebergh, City Attorney (Los Angeles), and Spencer L. Halversen, Deputy City Attorney, for Appellants.

A.L. Wirin and Hugh R. Manes for Respondent.

Beardsley, Hufstedler & Kemble, Charles E. Beardsley, Shirley M. Hufstedler, Seth M. Hufstedler, Morris E. Cohn, Richard W. Petherbridge and Stanley A. Weigel as Amici Curiae on behalf of Respondent.

MEMORANDUM CASES

SHENK, J.

This is an appeal by the defendants from a judgment for the plaintiff in an action to recover taxes paid under protest and for declaratory relief.

The plaintiff is a church organization owning real property within the jurisdiction of and subject to taxation by the county and city of Los Angeles. Within the time prescribed by law for the tax year 1954-1955 the plaintiff filed a property statement and an application for the tax exemption authorized by section 1 1/2 of article XIII of the Constitution. The application was made on the regular affidavit form provided by taxing officials of the defendant county. Among other things the form provided for a statement under oath that the applicant did not advocate the violent overthrow of the local or federal government nor the support of a foreign government in the event of hostilities. The oath is required by the provisions of section 32 of the Revenue and Taxation Code adopted in [900] 1955 to implement section 19 of article XX of the Constitution. The plaintiff refused to execute the oath and its property was assessed in the same manner as nonexempt property. The plaintiff paid the first installment of its taxes under protest, and commenced this action to recover the same.