California Revenue and Taxation Code Section 222.5

CA Rev & Tax Code § 222.5 (2017)  

As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include possessory interests in publicly owned land, used exclusively for the operation of a zoo or for purposes of horticultural display by a zoological society meeting all the requirements of Section 214.

(Added by Stats. 1973, Ch. 72.)

Last modified: October 25, 2018