Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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F

445.0000 FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION

Annotation 445.0066

445.0066 Public Access. To satisfy the "open to the public" requirement for exempting property used as a free museum, the property must be open to the public on a regular basis and the public must be aware that such is the case. In Fellowship of Friends, Inc. v. Yuba County, 235 Cal.App.3d 1190, the court found that the free museum exemption did not apply in the case of a property located in an isolated location that was only open to the public two days a week with little advertising as to its existence or hours of operation, although not for that reason. C 7/15/1992.