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Cal. Rev. & Tax. Code § 206

Taxable and Exempt Property

Applied in 1 court decision — leading case 460 F. Supp. 2d 1165 - Vietnamese Buddhism Study Temple in America v. City of Garden Grove (2006)

Most recently applied in 460 F. Supp. 2d 1165 - Vietnamese Buddhism Study Temple in America v. City of Garden Grove (October 2006)

Amended by Stats. 1974, Ch. 311.

The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.