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 260

260. Noncompliance with procedure. If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.

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.