RTC § 107.10
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 1. GENERAL PROVISIONS [101. - 198.1.]
- CHAPTER 1. Construction [101. - 136.]
For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section 50079.5 of the Health and Safety Code, rented at affordable rents as described in Section 50053 of the Health and Safety Code.
Collected 2026-09-14T05:56:33Z. Source file · JSON