Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

240.0000 CHURCH PARKING AREA EXEMPTION

Annotation 240.0011

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.