Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 214.07 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 214.07
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2015-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Notwithstanding any other law, it shall be conclusively presumed that any payments made under any payment in lieu of taxes (PILOT) agreement entered into before January 1, 2015, comply with the certification requirements of subparagraph (B) of paragraph (2) of subdivision (g) of Section 214…
Citator
Cal. Rev. & Tax. Code § 214.07 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Notwithstanding any other law, it shall be conclusively presumed that any payments made under any payment in lieu of taxes (PILOT) agreement entered into before January 1, 2015, comply with the certification requirements of subparagraph (B) of paragraph (2) of subdivision (g) of Section 214 and were or are used to maintain the affordability of, or reduce rents otherwise necessary for, the units occupied by lower income households.
(b) An inference shall not be drawn from the enactment of this section with regard to whether the law, as it read prior to January 1, 2015, authorized a local government to enter into a PILOT agreement.