Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
445.0000 FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION
445.0050 Museum. The decision in Fellowship of Friends, Inc. v. Yuba County, 235 Cal.App.3d 1190 holds that to qualify for exemption as a museum, a property must be specifically designated for the display and storage of artifacts or objects of art, be open to the public during its normal working hours, and be advertised as a museum. The predominant purpose and primary use of the property must be as a museum that houses and displays objects of lasting value. LTA 1/15/1992 (No. 92/04); C 1/29/2004.