Lake Forest Community Assn. v. County of Orange

In Lake Forest Community Assn. v. County of Orange (1978) 86 Cal.App.3d 394, the Court was asked to interpret the meaning of the phrase "any person" found in Revenue and Taxation Code section 224 in order to determine whether "household furnishings" owned by a corporation were exempt from taxation. The Court held that "household furnishings" referred to a class of property and was not restricted to those furnishings owned by a class of individuals who are "householders," basing our interpretation on the fact that section 19 of the Revenue and Taxation Code expressly provides that "'Person' includes any person, firm, partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind." ( Id., at p. 404.)