Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
240.0000 CHURCH PARKING AREA EXEMPTION
240.0011 Non-Church Uses. A church parking lot used for church parking and by other individuals and businesses on weekdays for parking that is not use for "commercial purposes," as defined in Revenue and Taxation Code section 206.1, remains eligible for the exemption. C 5/28/1987.