{"data":{"id":"us-ca/rtc-207.1","jurisdiction":"us-ca","citation":"RTC § 207.1","heading":"","body":"Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious purposes under that section.\nThe exemption provided by this section is granted pursuant to the authority in Section 2 of Article XIII of the California Constitution.","path":["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.]"],"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":"a7349ffe89248d12765c9ae76a0c30eeb1dd4c349b0d692e78f19225f5b4d0d1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-207","next":"us-ca/rtc-208"},"notice":"GroundRules: Original legal text. Not legal advice."}