2007 California Food and Agricultural Code Chapter 3. Powers And Duties

CA Codes (fac:4701-4703)

4701.  An association that conducts and carries on any citrus fruit
fair which is eligible to receive apportionments pursuant to Section
19626 of the Business and Professions Code:
   (a) Has the same power as a district agricultural association to
construct, maintain and operate recreational and cultural facilities
of general public interest.
   (b) Is an instrumentality of the state for the purposes mentioned
in subdivision (a) of this section and in Section 4603.



4702.  Upon dissolution of any such association, all of its
property, after payment of outstanding debts, shall escheat to the
state.


4703.  All property of any such association which is used
exclusively in conducting citrus fruit fairs, and its recreational
and cultural facilities which are of general public interest, are
exempt from taxation.  No affidavit need be filed to claim this
exemption.