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 226

226. Imported goods; validity of assessment. [Repealed by Stats. 1984, Ch. 678, in effect January 1, 1985.]

226. Supercomputer exemption. (a) Personal property consisting of qualified computer equipment shall be exempt from taxation.

(b) For purposes of this section:

(1) "Qualified computer equipment" means all computer equipment of the San Diego Supercomputer Center located on the campus of the University of California, San Diego.

(2) "Computer equipment" includes, but is not limited to, any supercomputer and all peripheral computer and other equipment related to the system of which the supercomputer is the principal component and all other equipment that becomes a part of that supercomputer system.

History.—Added by Stats. 1988, Ch. 1559, in effect September 30, 1988.

Note.—Section 2 of Stats. 1988, Ch. 1559 provided that the Legislature finds and declares that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution. Sec. 3 thereof provided that this act would make a classification or exemption of property for purposes of ad valorem property taxation within the meaning of Section 2229. Sec. 4 thereof provided that this act shall be applicable to property taxes levied for the 1988–89 fiscal year and fiscal years thereafter.