Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 201.3

201.3. City of San Diego; property of wholly owned, nonprofit entity. Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over 750,000 and located in a county of the third class has the sole ownership interest shall be deemed to be property owned by the chartered city.

This section shall not be construed to exempt from ad valorem property taxation property of the chartered city located outside of its boundaries.

History.—Added by Stats. 1987, Ch. 1412, in effect January 1, 1988.

Note.—Section 2 of Stats. 1987, Ch. 1412, provided that the Legislature finds and declares that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because the City of San Diego has created a nonprofit public benefit corporation the sole ownership interest in which is held by the city. The property of that nonprofit corporation is used exclusively to provide services, goods, or equipment to the city and other public entities within the County of San Diego for their interest and benefit. The unique structure and operational activities of the nonprofit corporation do not permit a total exemption from taxation of its property under the current exemptions available to nonprofit corporations which are owned by or operated for the interest and benefit of public entities, notwithstanding the fact that the nonprofit corporation is devoted to public purposes and is owned exclusively by a public entity. This act makes a classification or exemption of property for purposes of ad valorem taxation within the meaning of Section 2229 of the Revenue and Taxation Code. Sec. 3 thereof provided that this act shall apply to exemption claims filed for the 1988–89 fiscal year and fiscal years thereafter.