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   

W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0207

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.