Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0102

880.0102 Filing Requirements—Late Filing. Revenue and Taxation Code section 270 does not limit the number of years for which an organization may file late claims for exemption. There is no effective statute of limitation on the filing of such claims other than the four year claim for refund limitation following the payment of the tax, if applicable. C 5/11/1998.