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
(a) The property is used or held exclusively for the burial or other permanent deposit of the human dead or for the care, maintenance or upkeep of such property or such dead, and
(b) The property is not used or held for profit.
History.—Added by Stats. 1966, p. 658 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year.