California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 2. ASSESSMENT |
Chapter 1. Taxation Base |
ARTICLE 1. Taxable and Exempt Property |
Section 207.1.
Latest version.
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Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious purposes under that section.
The exemption provided by this section is granted pursuant to the authority in Section 2 of Article XIII of the California Constitution.
(Added by Stats. 1998, Ch. 591, Sec. 5. Effective January 1, 1999.)