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 214.9

214.9. Welfare exemption; hospital includes outpatient clinic. For the purposes of Section 214, a "hospital" includes an outpatient clinic, whether or not patients are admitted for overnight stay or longer, where the clinic furnishes or provides psychiatric services for emotionally disturbed children, or where the clinic is a nonprofit multispecialty clinic of the type described in subdivision (l) of Section 1206 of the Health and Safety Code, so long as the multispecialty clinic does not reduce the level of charitable or subsidized activities it provides as a proportion of its total activities.

For purposes of this section, a "hospital" does not include those portions of an outpatient clinic which may be leased or rented to a physician for an office for the general practice of medicine.

History.—Added by Stats. 1961, p. 4589, in effect September 15, 1961. Stats. 1987, Ch. 1228, in effect January 1, 1988, added ", or where the clinic . . . proportion of its total activities" after "children" in the first sentence of the first paragraph, and added the second paragraph.

Note.—Section 3 of Stats. 1987, Ch. 1228, provided that 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. 4 thereof provided that the amendment made by this act shall be operative for the 1988–89 fiscal year and fiscal years thereafter.