Is Cal. Rev. & Tax. Code § 214.2 — Taxable and Exempt Property still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 214.2 — Taxable and Exempt Property

Cal. Rev. & Tax. Code § 214.2

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1993-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) As used in Section 214.1, “facilities in the course of construction” shall include the demolition or razing of a building with the intent to replace it with facilities to be used exclusively for religious, hospital, or charitable purposes.

Citator

Cal. Rev. & Tax. Code § 214.2 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.

(b) As used in Section 214.1, “facilities in the course of construction” shall include definite onsite physical activity connected with construction or rehabilitation of a new or existing building or improvement, that results in changes visible to any person inspecting the site, where the building or improvement is to be used exclusively for religious, hospital, or charitable purposes. Activity as described in the preceding sentence having been commenced and not yet finished, unless abandoned, shall establish that a building or improvement is “under construction” for the purposes of Section 5 of Article XIII of the California Constitution. Construction shall not be considered “abandoned” if delayed due to reasonable causes and circumstances beyond the assessee’s control, that occur notwithstanding the exercise of ordinary care and the absence of willful neglect.