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California · Through 2026-09-13

RTC § 107.10

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 1. GENERAL PROVISIONS [101. - 198.1.]
  4. 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

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