Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
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.

