Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

S

785.0000 STATE UNIVERSITY EXEMPTION

Annotation 785.0031

785.0031 Student Housing. The University of California leased and used for student housing 3 townhouse units in a development, 34 rooms at a local inn, and a portion of a third building. Property "used exclusively" for state university purposes includes property leased by the University of California which is intended for use as student housing and is occupied by University of California students. Thus, these properties or portions thereof are or will be exempt as properties used exclusively for state university purposes within the meaning of subdivision (d) of section 3 of article XIII of the California Constitution and Revenue and Taxation Code section 202. C 8/3/2000.