Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 1. Taxable and Exempt Property
222. Zoological society property. Personal property used exclusively in the operation of a zoo or for purposes of horticulture display on publicly owned land which is owned by a nonprofit zoological society meeting all the requirements of Section 214 shall be exempt from taxation.
History.—Added by Stats. 1973, Ch. 4, p. 4, in effect February 26, 1973, operative March 1, 1973. Sec. 3 thereof provided no payment by state to local government because of this act.