Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(a) IN GENERAL
880.0235 Property in Its Natural State. The fact that an owner of property that is otherwise qualified for the exemption provided for in Revenue and Taxation Code section 214.02 receives payments from the federal government for maintaining the property as open space does not interfere with the eligibility of the property for exemption. C 8/2/1995.