Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 202.5 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 202.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 202.5 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
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.