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 214.7

214.7. Welfare exemption; use of hospitals. In the case of a hospital, neither the use of hospital property nor the receipt of fees or other lawful compensation by a licensed physician for the practice of his profession therein, shall be grounds for denial of the exemption provided by Sections 214 and 254.5. This section does not apply to such portions of a hospital as may be leased or rented to a physician for his office for the general practice of medicine.

History.—Added by Stats. 1955, p. 1003, in effect September 7, 1955.

Note.—Stats. 1955, p. 1003, adding Section 214.7, provides that the act shall be operative as of January 1, 1955; and that if any part is unconstitutional, it shall not affect the remainder.