Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 201.3 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 201.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over 750,000 and located in a county of the third class has the sole ownership interest shall be deemed to be property owned by the chartered city.
Citator
Cal. Rev. & Tax. Code § 201.3 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over 750,000 and located in a county of the third class has the sole ownership interest shall be deemed to be property owned by the chartered city.
This section shall not be construed to exempt from ad valorem property taxation property of the chartered city located outside of its boundaries.