{"data":{"id":"us-ca/rtc-5081","jurisdiction":"us-ca","citation":"RTC § 5081","heading":"","body":"As used in this article, “exempt property” means:\n(a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States.\n(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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","CHAPTER 4. Cancellations [4985. - 5091.]","ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]"],"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":"e94843554eaa75125d32e9b81e0048036f21389bb04cfde9421045e3d04843ce","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5073","next":"us-ca/rtc-5082"},"notice":"GroundRules: Original legal text. Not legal advice."}