Barnett v. City of Alhambra

WOOD, P. J. In or about 1888 the City of Pasadena acquired certain real property (approximately 33 acres) which was located outside the city, in unincorporated territory in Los Angeles County, and has owned the property since that time. In 1944 the City of Alhambra annexed an area which included said property owned by Pasadena.

In 1961 plaintiff Jack W. Barnett, as a taxpayer of Alhambra, commenced this action for a declaration that said [413]property (owned by Pasadena and annexed to Alhambra) is subject to taxation by Alhambra. (In a second cause of action in that complaint, plaintiff sought a declaration that certain leases of the property, made by Pasadena, were illegal and void; however, this cause of action was dismissed by plaintiff.)

In February 1963, the County of Los Angeles, pursuant to leave of court, filed its complaint in intervention, wherein the county sought a declaration that the Pasadena-owned property, located in Alhambra, was taxable.

The cause was submitted upon stipulations, the joint pretrial statement, and the pleadings. A recital in the judgment is that findings were waived because the parties had stipulated to the material facts. The judgment is that the property is subject to taxation by Alhambra and by Los Angeles County, and the property is not exempt from taxation.

Pasadena appeals from the judgment, and contends that the property is exempt from taxation.

The determination of the question herein, as to taxation of Pasadena’s property located in Alhambra, depends upon the interpretation of article XIII, section 1, of the California Constitution.

When Pasadena acquired the property (about 1888) the said article and section of the Constitution provided: “All property in the State, not exempt under the laws of the United States, shall be taxed in proportion to its value. ... The word ‘property,’ as used in this article and section, is hereby declared to include moneys, credits ... and all other matters and things, real, personal, and mixed . . . ; provided, that . . . property used exclusively for public schools, and such as may belong to the United States, this State, or to any county or municipal corporation within this State, shall be exempt from taxation____” (Italics added.)

Said section as amended in 1914 provided (the material amending portion is italicized herein): “All property in the State ... shall be taxed in proportion to its value. ... The word ‘property,’ as used in this article and section, is hereby declared to include moneys, credits ... and all other matters and things, real, personal, and mixed. ...; provided, that ... property used exclusively for public schools, and such as may belong to . . . this State, or to any county ... or municipal corporation within this State shall be exempt from taxation, except such lands and the improvements thereon located outside of the county, city and county or municipal corporation