Samarkand of Santa Barbara, Inc. v. County of Santa Barbara

In eight causes of action plaintiff, invoking the welfare exemption of the Constitution, and the Revenue and Taxation Code, sought return of real property taxes paid to defendant county for the tax years 1955-56 to 1961-62, inclusive. Demurrer to its amended complaint was sustained with leave to amend but plaintiff declined to amend, judgment was entered accordingly and it has appealed from that judgment which dismisses the action.

Two major problems are canvassed by counsel, (1) whether inclusion of the words “educational, scientific or literary purposes" in article II of plaintiff’s charter (the article stating corporate purposes) disqualifies it for the welfare exemption, and (2) whether the healing balm of the curative provisions of section 268, Revenue and Taxation Code, has cured or can cure the failure of plaintiff to file claims for exemption or petitions for refund as required by other sections of the code.

Concerning the first problem it appears that “at all times herein mentioned all of the property hereinbefore described was irrevocably dedicated to, and was used exclusively for, religious, charitable or hospital purposes, to wit: as a home for the care, maintenance…