Community Television of So. Cal. v. County of LA

Appellants, County of Los Angeles and City of Los Angeles, appeal from a summary judgment rendered in favor of respondent Community Television of Southern California (KCET) in its action to recover real property taxes paid under protest.

KCET is a nonprofit, charitable corporation which operates an educational television station, and as such is exempt from tax pursuant to section 214 of the Revenue and Taxation Code, which statutoiy exemption is authorized by article XIII, section 4(b) of the California Constitution.

On July 23, 1970, KCET acquired certain real property located within the County of Los Angeles and the City of Los Angeles. The lien date for taxes on the property for the fiscal year July 1, 1970 to June 30, 1971 was March 1, 1970. (Rev. & Tax. Code, § 2192.) On January 28, 1971, pursuant to the provisions of section 271.4 of the Revenue and Taxation Code, KCET filed a claim for exemption from property taxes on the property for the 1970-1971 tax year.

The assessor of the county denied the claim on the ground that KCET had not complied with the procedure set forth in sections 254, 254.5 and 259.5 of the code. Those sections require that the claim for…