Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(a) IN GENERAL
880.0207 Owner and Operator. A mutual benefit corporation operating government-owned real property is not a qualifying nonprofit corporation for purposes of Revenue and Taxation Code section 214 and hence, its taxable possessory interest in the property is not eligible for exemption. C 2/6/1998.