Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 214.1 — Taxable and Exempt Property

Cal. Rev. & Tax. Code § 214.1

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

As used in Section 214, “property used exclusively for religious, hospital or charitable purposes” shall include facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the facilities are located as may be required for their…

Citator

Cal. Rev. & Tax. Code § 214.1 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.

As used in Section 214, “property used exclusively for religious, hospital or charitable purposes” shall include facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.