Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 402.95 — General Requirements
Cal. Rev. & Tax. Code § 402.95
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2005-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax credits allocated by the California Tax Credit Allocation Committee pursuant to Section 42 of the Internal Revenue Code and Sections 12206,…
Citator
Cal. Rev. & Tax. Code § 402.95 — General Requirements is in force in the current edition of the Code, and nothing recorded condemns it.
In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax credits allocated by the California Tax Credit Allocation Committee pursuant to Section 42 of the Internal Revenue Code and Sections 12206, 17058, and 23610.5.