Thal

This case turns on the meaning and effect of the provisions of the Santa Cruz County Code relative to appeals from decisions of the Santa Cruz County Planning Commission (hereinafter referred to as the commission) to the Board of Supervisors of Santa Cruz County (hereinafter called the board). Originally, the commission, after a full hearing (§ 13.04.320, Santa Cruz County Code), granted a use permit to Warren Thai to allow him to install a memorial park cemetery on his land in the Seotts Valley area. This property had been zoned “unclassified,” and the proposed use *647 was allowable under the code section in question (§ 13.04.120 (b) (20), County Code), if a use permit were first secured.

Mrs. Agnes Lewis, a citizen-taxpayer living within a half-mile of the proposed memorial park and across the road from it, filed an appeal with the board after the denial of a rehearing by the commission. The board ruled that the commission had acted contrary to law in granting the application for a use permit, because it did not make findings of fact as allegedly required by section 13.04.320 (c) of the code, and that the board therefore had jurisdiction to set aside the commission’s action;…