Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
445.0000 FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION
445.0015 Eligibility and Termination. Eligibility for the exemption is to be determined as of the lien date each year. Property which is leased or rented for such purposes can only be exempted after compliance with the claim provisions of the Revenue and Taxation Code.
The exemption is not terminated at once but must be determined as of the lien date next following the expiration of the lease or rental agreement. OAG 7/8/1975 (No. CV 75-60, Vol. 58, p. 538); C 10/29/1996.