{"data":{"id":"us-ca/rtc-107.10","jurisdiction":"us-ca","citation":"RTC § 107.10","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 1. GENERAL PROVISIONS [101. - 198.1.]","CHAPTER 1. Construction [101. - 136.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1ab30aad9e1e576dc6ead8d6ff7717ab2d64025a2ac206fd315ac186c40c2f48","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-107.9","next":"us-ca/rtc-108"},"notice":"GroundRules: Original legal text. Not legal advice."}