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California · Through 2026-09-13

RTC § 5081

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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 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
  4. CHAPTER 4. Cancellations [4985. - 5091.]
  5. ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]

As used in this article, “exempt property” means:

(a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States.

(b) Property acquired by the state or by a county, city, school district, or other public entity, that becomes exempt from taxation under the laws of the state.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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