{"data":{"id":"us-ca/rtc-532.2","jurisdiction":"us-ca","citation":"RTC § 532.2","heading":"","body":"Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was “in the course of construction,” as defined in Section 214.2, if either of the following occurs:\n(a) Construction is abandoned.\n(b) Upon completion of the construction, the property is used other than exclusively for religious, hospital, or charitable purposes. If, upon completion of construction, a portion of the property is used other than exclusively for religious, hospital, or charitable purposes, the assessor shall assess as escaped property only that portion of the property so used.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 3. Assessment Generally [401. - 681.]","ARTICLE 4. Property Escaping Assessment [531. - 538.]"],"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":"0f40f3549fd82fd5d3752e1d0544410279f67f8174d9933a3a475cef076406a7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-532.1","next":"us-ca/rtc-533"},"notice":"GroundRules: Original legal text. Not legal advice."}