Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
630.0000 PERSONAL PROPERTY
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).