Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 1. Taxable and Exempt Property
214.1. Welfare exemption; facilities under construction. As used in Section 214, "property used exclusively for religious, hospital or charitable purposes" shall include facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.
History.—Added by Stats. 1953, p. 2325, in effect November 4, 1954, upon adoption of an amendment of Article XIII, Sec. 1c, of the Constitution.