The State Board of Equalization’s interpretation of a state law relating to the welfare exemption for property taxes is “clearly erroneous” and not binding, the Second District Court of Appeal ruled January 5 in a published decision. In Jewish Community Centers Development Corporation v. County of Los Angeles (January 15, 2016) Case No. B261022, the county relied on the BOE’s interpretation of Revenue and Taxation Code Section 214, and contended that a trial court erred by not deferring to a BOE advisory…