Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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740.0000 SITUS

Annotation 740.0054

740.0054 Leased Property. Property leased to an out-of-state governmental agency is not exempt because of the lessee's status as a governmental entity. Exemption, however, may be available if the property is used outside California for an extended, but unspecified period, or for more than six months. C 9/26/1984.