Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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P

630.0000 PERSONAL PROPERTY

Annotation 630.0001

630.0001 Community Care Facility. The prohibitions in the Health and Safety Code against local licenses, fees, or taxes for the privilege of operating a care facility serving six or fewer persons are not applicable to property taxes imposed upon either real or personal property pursuant to section 1 of article XIII of the California Constitution or the Revenue and Taxation Code. C 9/16/1987; LTA 8/1/1989 (No. 89/58); C 3/12/2012.