{"data":{"id":"us-ca/rtc-214.4","jurisdiction":"us-ca","citation":"RTC § 214.4","heading":"","body":"For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.","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":"249cf09b205a2262ed5b32cdc84dd5249322fe63d905a5a921c288141e20bb38","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-214.3","next":"us-ca/rtc-214.5"},"notice":"GroundRules: Original legal text. Not legal advice."}