Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 2. Procedure to Claim Exemptions
254.2. Federal property used for protection of migratory birds. All property owned by the United States or any agency thereof and used exclusively for migratory water fowl refuges, or used for the promotion or protection of migratory water fowl or for migratory water fowl public shooting grounds is exempt from taxation. No affidavit need be filed for this exemption.
History.—Added by Stats. 1947, p. 1701, in effect September 19, 1947.