Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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L

550.0000 LANDS OWNED BY LOCAL GOVERNMENTS THAT ARE OUTSIDE THEIR BOUNDARIES

Annotation 550.0030

550.0030 Welfare Exemption. A property is acquired by a health care district from a private hospital corporation. The property is located outside the boundaries of the health care district and at the time of purchase had been receiving the welfare exemption. Since the property was not taxable when it was acquired, the provisions of section 11 of article XIII of the California Constitution are inapplicable. C 5/12/1999.