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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 1 - Taxation Base
ARTICLE 1 - Taxable and Exempt Property
Section 202.5.
Universal Citation: CA Rev & Tax Code § 202.5 (2018)
202.5.
Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by the college itself or by an auxiliary nonprofit corporation or student body organization with which the Director of Education has entered into a lease or contract for the performance of such activities, is deemed property used exclusively for public schools and shall be exempt from taxation.
It is hereby declared that this section is not a change in the present law but is a declaration of preexisting law.
(Amended by Stats. 1981, Ch. 261, Sec. 11.2.)
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