Copren

In this case, we hold that Revenue and Taxation Code section 214.12 is unconstitutional. (Statutory references are to the Revenue and Taxation Code unless otherwise indicated.)

Background

Section 214 provides that property used exclusively for religious, hospital, or charitable purposes, which is owned and operated by community chests, funds, foundations, or corporations organized and operated for religious, hospital, scientific or charitable purposes is exempt from property taxation if certain requirements are met. (§ 214, subd. (a).) This exemption is known as the “welfare exemption.” (Ibid.)

Appellant Camp Fire, Inc., Golden Gate Council (Camp Fire) is a nonprofit youth services agency which for 37 years has operated Camp Caniya in Sierra County on land owned by the United States Forest Service. Camp Fire has an interest in the camp land pursuant to a permit from the Forest Service. Before 1982, the permit was not recorded in the Sierra County Recorder’s Office.

In 1983 plaintiff William Copren, Sierra County Tax Assessor, assessed against Camp Fire $6,480.53 in property taxes, penalties, and interest on its Camp Caniya property for years 1978 through 1982. The…