(b)(2)) to Los Angeles County on 41,000 acres of Catalina. In February 1974, the Santa Catalina Island Company granted a 50-year Open Space Easement (Gov. Among the assets of the Santa Catalina Island Company was the fee title to Catalina. The Conservancy has received exemptions from federal and state income taxes which are premised in part on findings by the respective taxing authorities that the Conservancy is organized and operated exclusively for charitable purposes.ĭuring the period from December 1973 to February 1974, the shareholders of the Santa Catalina Island Company donated all of the company's issued and outstanding shares of class A common stock to the Conservancy.

The Conservancy was organized in 1972 as a California nonprofit corporation for the purpose of preserving open space land for the pursuit of recreation and enjoyment of scenic beauty on Santa Catalina Island (Catalina), and for the preservation of native plants and animals, biotic communities, and geological and geographical features of educational interest. The trial court found that sections 214 and 214.02 are constitutional and that the property owned by the Conservancy on Santa Catalina Island was, with limited exceptions, entitled to the welfare exemption provided therein. After the Board of Equalization denied the Conservancy's claim for exemption from property taxes pursuant to Revenue and Taxation Code sections 214 and 214.02, the Conservancy sought a refund of ad valorum property taxes paid for the tax years 1975-1976, 1976-1977, 79, and a declaration that section 214.02 was constitutional. ĭefendants Los Angeles County and the California Board of Equalization appeal from a judgment in favor of plaintiff, the Santa Catalina Island Conservancy (Conservancy). Fortner, Jr., Deputy County Counsel for Defendants and Appellants. Kitching, Deputy Attorneys General, John H. George Deukmejian, Attorney General, Edmond B. J., with Lillie, J., and Jakes, J., concurring.) COUNTY OF LOS ANGELES et al., Defendants and Appellants. SANTA CATALINA ISLAND CONSERVANCY, Plaintiff and Respondent, v.

Element 3d catalina