Can a hospital waive its right to exempt itself from certain taxes under section 2187, 2188 and 2189 of the California Revenue and Tax Code?

"To waive is to give up, to abandon and relinquish. It leaves the thing abandones as though it had never been." Caulfield v. Finnegan, 114 Ala. 39, 21 So. 484, 486. As said by the trial judge, Honorable Edwin J. Owens, 'It is true that waiver in its ordinary sense implies a voluntary, that is, intentional abandonment and in that sense it may be said that there was no waiver here insofar as the hospital's failure to file the affidavit may have been due to inadvertence rather than intentional. Whether, however, this section be construed to use the term 'waiver' in a broader sense as eliminating [188 Cal.App.2d 284] the element of intention; whether it be construed as imposing a penalty; or is in the form of an operative condition subsequent terminating the right of the hospital to the exemption, the same conclusion must follow, namely: that, on the failure to file the affidavit on April 1, whether through inadvertence or otherwise, the right of the hospital to the exemption for that year terminated.' Thus the lien of the taxes provided by sections 2187, 2188, and 2189, Revenue and Taxation Code, and which attached on the first Monday of March ( 2192) became due and payable.