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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 1. PROPERTY TAXATION |
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Part 2. ASSESSMENT |
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Chapter 1. Taxation Base |
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ARTICLE 1. Taxable and Exempt Property |
Section 214.4.
Latest version.
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For the purposes of Sections 207 and 214 a school of "less than collegiate grade" is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.
(Amended by Stats. 1981, Ch. 542, Sec. 3.)