All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.
Cal. Rev. & Tax. Code § 201
Taxable and Exempt Property
Applied in 34 court decisions — leading case 45 Cal. 2d 546 - De Luz Homes, Inc. v. County of San Diego (1955)
Most recently applied in Time Warner Cable Inc. v. Cnty. of L. A. (July 2018)
Enacted by Stats. 1939, Ch. 154.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.