Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(a) IN GENERAL
880.0080 Dissolution Clause. A dissolution clause whereby property of a welfare-exempt organization will be distributed to the federal or a state or local government does not run afoul of Revenue and Taxation Code section 214(6) in that such proposed distributees are governmental entities, not private persons. C 10/25/1982.