Is Cal. Rev. & Tax. Code § 214.08 — Taxable and Exempt Property still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 214.08 — Taxable and Exempt Property

Cal. Rev. & Tax. Code § 214.08

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, both of the following shall apply:

Citator

Cal. Rev. & Tax. Code § 214.08 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Notwithstanding any other law, both of the following shall apply:

(1) Any outstanding ad valorem tax, interest, or penalty that was levied between January 1, 2012, and January 1, 2015, as a result of a PILOT agreement shall be canceled, and any tax, interest, or penalty, as so levied, that was paid prior to January 1, 2015, shall be refunded.

(2) On or after January 1, 2015, an escape or supplemental assessment shall not be levied on the basis that payments made under a PILOT agreement were, or are being, used in a manner incompatible with the certification requirement contained in subparagraph (B) of paragraph (2) of subdivision (g) of Section 214.

(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 or impose a PILOT fee.