Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 214.4

214.4. Definition; school of less than collegiate grade. For the purposes of Sections 207 and 214 a school of "less than collegiate grade" is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.

History.—Added by Stats. 1963, p. 3991, in effect September 20, 1963. Stats. 1981, Ch. 542, in effect January 1, 1982, added "207 and" before "214", substituted "48222" for "12154", and substituted "48221 or 48226" for "12152 or 12156".