Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Other Code Provisions

Health and Safety Code

PART 2. HOUSING AUTHORITIES

Chapter 1.5. Tax Exemption of Housing Authority Property*

Section 34401

34401. Property of housing authorities exempt from taxation. The property of an authority is exempt from all taxes and special assessments of the State or any city, county, or political subdivision of the State. In lieu of such taxes or special assessments the authority may agree to make payments to any city, county, or political subdivision of the State for services, improvements, or facilities furnished by such city, county, or political subdivision for the benefit of a housing project owned by the authority; but in no event shall such payments exceed the estimated cost to such city, county, or political subdivision of the services, improvements, or facilities.

* The provisions of this chapter, except as otherwise noted, were added by Stats. 1953, p. 814, in effect September 9, 1953.