Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 1. Taxable and Exempt Property
201.7. State parks; possessory interests. A qualified nonprofit organization that has entered into an agreement with the Department of Parks and Recreation pursuant to subdivision (a) of Section 5080.42 of the Public Resources Code for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system shall be deemed to be an agent of the state for purposes of this division and for no other purpose, and any state-owned property, including possessory interests in that property, used or possessed by the qualified nonprofit organization for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system shall be exempt from taxation under subdivision (a) of Section 3 of Article XIII of the California Constitution.
History.—Added by Stats. 2012, Ch. 533 (AB 1589), in effect January 1, 2013. Stats. 2014, Ch. 134 (SB 1464), in effect January 1, 2015, substituted "organization" for "corporation" after "qualified nonprofit" in the first sentence.