California Revenue and Taxation Code Section 5081

CA Rev & Tax Code § 5081 (2017)  

As used in this article, “exempt property” means:

(a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States.

(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.

(Added by Stats. 1979, Ch. 31.)

Last modified: October 25, 2018