Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2. Procedure to Claim Exemptions

Section 259.10

259.10. Public schools exemption affidavit. The affidavit for the public schools exemption shall show:

(a) The owner's name and the name of the school within the public school system that is using the property exclusively for public school purposes.

(b) The terms of the agreement by which the public school obtained the use of the property. When the agreement is in writing, a copy of the document shall accompany the affidavit.

History.—Added by Stats. 1974, Ch. 186, p. 374, in effect January 1, 1975.