GroundRules
RTC § 219
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 2. ASSESSMENT [201. - 1367.]
- CHAPTER 1. Taxation Base [201. - 287.]
- ARTICLE 1. Taxable and Exempt Property [201. - 242.]
For the 1980–81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.
Collected 2026-09-14T05:56:33Z. Source file · JSON