Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 222 — Taxable and Exempt Property

Cal. Rev. & Tax. Code § 222

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

Personal property used exclusively in the operation of a zoo or for purposes of horticultural display on publicly owned land which is owned by a nonprofit zoological society meeting all the requirements of Section 214 shall be exempt from taxation.

Citator

Cal. Rev. & Tax. Code § 222 — 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 operation of a zoo or for purposes of horticultural display on publicly owned land which is owned by a nonprofit zoological society meeting all the requirements of Section 214 shall be exempt from taxation.