Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 206

206. Churches. The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.

History.—Stats. 1974, Ch. 311, p. 593, in effect January 1, 1975, substituted "subdivision (f) of Section 3 and Section 5" for "Section 11/2".