11/30/2022 0 Comments Getty villa app![]() Thus, it argues that during the temporary period when the Main Museum Building did not qualify for the free museum exemption, the Getty Museum could not avoid taxation by resorting to the welfare exemption. In this appeal the County contends, in essence, that the free museum and welfare exemptions are separate and nonoverlapping. Thereafter, the Getty Museum commenced this action for a refund of the tax payment. The County denied the refund asserting that the Getty Museum did not qualify for the welfare exemption. On December 9, 1977, however, the Getty Museum applied to the County for a refund of its 1973-1974 tax payment on the ground that the Main Museum Building was exempt from taxation under the welfare exemption provided for by sections 214 and 214.1. 3 Although the Getty Museum would generally be entitled to exempt its property from taxation pursuant to the free museum exemption under article XIII, section 3, subdivision (d) of the California Constitution and section 202, subdivision (a)(2), it was unable to claim this exemption for the partially constructed Main Museum Building because it was not used as a museum on the tax lien date. Getty paid $11,277.08 in property tax on the land leased to the Getty Museum. įor the tax year 1973-1974, the Getty Museum paid $186,748.58 in property tax assessed by the County on the Main Museum Building. The Getty Museum is open to the public free of charge. The Main Museum Building, modeled after an ancient Roman country villa, houses a collection of Greek and Roman antiquities, a collection of paintings from all major schools of western art from the late 13th to the early 20th centuries, and a collection of decorative arts. The Main Museum Building opened to the general public in January 1974. Getty but leased to the Getty Museum under a long term lease, was still under construction on March 1, 1973, the lien date for the property tax at issue. This new building (Main Museum Building), located on land owned by Mr. In the late 1960's the Getty Museum's Board of Trustees undertook construction of a new building to house and display the museum's art collection. When the Getty Museum was first established it was housed in existing buildings on land owned by Mr. Code, § 21140 et seq.) The purpose of the trust is to maintain and perpetuate a museum, gallery of art and library for the diffusion of artistic and general knowledge. The Getty Museum is a nonprofit charitable trust, established by a trust indenture in 1953 by its founder J. Accordingly, we will affirm the judgment. We resolve this issue in favor of the Getty Museum and further hold that it satisfied all of the conditions for claiming the welfare exemption to exempt its new building from taxation for the 1973-1974 fiscal year. ![]() Specifically, we must decide whether a nonprofit owner of property intended for use as a museum is precluded from claiming the welfare exemption when the free museum exemption under article XIII, section 3, subdivision (d) of the California Constitution is not yet available. 1 to the Getty Museum's main building during the time of its construction. This appeal involves the applicability of the "welfare exemption" from property tax (Rev. The judgment awarded the Getty Museum a refund of $180,351.05 in property tax for the 1973-1974 fiscal year. The County of Los Angeles and the City of Los Angeles (County) appeal from a summary judgment entered in favor of respondent the J. Pozorski, Deputy County Counsel, for Defendants and Appellants. COUNTY OF LOS ANGELES et al., Defendants and Appellants. PAUL GETTY MUSEUM, Plaintiff and Respondent, v. ![]()
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