Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 880.0075

880.0075 Date of Eligibility. As used in Revenue and Taxation Code section 271, "acquired" connotes a single event, that of becoming the owner of property. Once property is acquired and the requirements of section 271 are or are not met, the property is owned property no longer subject to the provisions of section 271. Thereafter, on the following January 1 lien date and on subsequent lien dates, properties owned by the qualifying organization must be used for a qualifying purpose(s) and for a qualifying activity or activities on the respective lien dates. C 11/7/2008.