Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 1. Taxable and Exempt Property
Section 202.6
202.6. Personalty used by a student organization. Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division 4 of, or Article 4 (commencing with Section 76060) of Chapter 1 of Part 47 of Division 7 of the Education Code by a student body organization acting pursuant to those provisions, is deemed property used exclusively for public schools and shall be exempt from taxation.
History.—Added by Stats. 1959, p. 2996, in effect September 18, 1959. Stats. 1981, Ch. 261, in effect January 1, 1982, substituted "Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division 4 of, or Article 4 (commencing with Section 76060) of Chapter 1 of Part 47 of Division 7 of the Education Code" for "Article 5 (commencing at Section 10701) of Chapter 1 of Division 9 of the Education Code as enacted at the 1959 Regular Session," after "By".

