Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 222

222. Zoological society property. Personal property used exclusively in the operation of a zoo or for purposes of horticulture display on publicly owned land which is owned by a nonprofit zoological society meeting all the requirements of Section 214 shall be exempt from taxation.

History.—Added by Stats. 1973, Ch. 4, p. 4, in effect February 26, 1973, operative March 1, 1973. Sec. 3 thereof provided no payment by state to local government because of this act.