Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
250.0000 COLLEGE EXEMPTION
250.0010 Incorporated Out of State. Property used exclusively for educational purposes by a non-profit institution of higher education is eligible for exemption even if the institution is incorporated in a state other than California, provided that the other state's incorporation requirements for non-profit educational institutions of higher education are substantially similar to those of California's. C 8/26/1983.