Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 2. Procedure to Claim Exemptions
History.—Stats. 1941, p. 409, operative February 1, 1941, substituted provision for waiver for former provision that property might be treated as if exemption did not exist.
Construction.—The exemptions found in Article 1 of Chapter 2 of the Revenue and Taxation Code, located in sections 201 through 241, do not include property owned by the state or a local government entity. The holding in Chesney v. Byram, (1940) 15 Cal.2d 460, that these exemptions may be waived if a private party fails to abide by the regulations enacting the exemptions, do not apply to publicly-owned property. L&B Real Estate v. Housing Authority of the County of Los Angeles, 149 Cal.App.4th 950.
Constitutionality.—The provisions of this section are valid. Chesney v. Byram, 15 Cal.2d 460.