Fellowship of Friends, Inc. v. County of Yuba

—In this opinion, we consider the definition of “museum” as used in article XIII, section 3, subdivision (d) of the California Constitution and Revenue and Taxation Code section 202, subdivision (a)(2) which together exempt from taxation property used for “museums that are free and open to the public.” Plaintiff Fellowship of Friends applied for a property tax exemption for the years 1985-1986, 1986-1987, and 1987-1988 for one of its buildings as a free museum open to the public. Defendant County of Yuba denied the exemption. Plaintiff filed the instant action for reimbursement of the taxes paid for the three years in question. After a court trial, judgment was entered for defendant. Finding the trial court properly applied the constitutional exemption, we shall affirm.

Facts and Proceedings

Plaintiff Fellowship of Friends, Inc., a religious organization with centers around the world, is exempt from state income tax under section 23701d. Plaintiff owns approximately 1,400 acres of property known as “Renaissance” in Yuba County near the town of Dobbins, about 30 miles from Marysville. As part of its beliefs, the organization collects fine art and other artifacts to…