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 202.5

202.5. State colleges; use of certain property. Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by the college itself or by an auxiliary nonprofit corporation or student body organization with which the Director of Education has entered into a lease or contract for the performance of such activities, is deemed property used exclusively for public schools and shall be exempt from taxation.

It is hereby declared that this section is not a change in the present law but is a declaration of preexisting law.

History.—Added by Stats. 1957, p. 2395, in effect September 11, 1957. Stats. 1970, p. 1072, in effect November 23, 1970, substituted "Division 18 (commencing with Section 23600)" for "Article 2 (commencing at Section 20341) Chapter 2, Division 10" in the first paragraph. Stats. 1981, Ch. 261, in effect January 1, 1982, substituted "Division 8" for "Division 18" and "Section 89000" for "Section 23600" in the first paragraph.