Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2. Procedure to Claim Exemptions

Section 259.5

259.5. Welfare exemption affidavit. The claim for the welfare exemption shall show that the property use requirements entitling the property to the exemption are met, and that the claimant has a valid organizational clearance certificate issued pursuant to Section 254.6.

History.—Added by Stats. 1945, p. 707, in effect September 15, 1945. Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, substituted "claim" for "affidavit" after "The", substituted "the property use" for "both the property and the owner meet all the" after "shall show that", and added "are met, and that the claimant has a valid organizational clearance certificate issued pursuant to Section 254.6" after "to the exemption" in the first sentence.