Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 2. Procedure to Claim Exemptions
259.8. Free public libraries exemption affidavit. The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any admission or user charge is made for the use of library books, periodicals or facilities and the extent (if any) to which sales or business activities are conducted on the premises.
History.—Added by Stats. 1974, Ch. 186, p. 373, in effect January 1, 1975.