There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 1. PROPERTY TAXATION [50 - 5911]
ARTICLE 1. Taxable and Exempt Property
Section 207.1
CA Rev & Tax Code § 207.1 (through 2012 Leg Sess) What's This?
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.)
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