Belen Consol. Sch. Dist. v. Cnty. of Valencia

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “Courts have recognized that exemptions from tax are matters of ‘legislative grace,’ and, accordingly, the burden of establishing entitlement to an exemption is on the taxpayer.”

Source: CourtListener parenthetical corpus (CC0).