As used in Section 214, “property used exclusively for religious, hospital or charitable purposes” shall include facilities in the course of construction on or after the first Monday of March, 1954, together with the land on which the facilities are located as may be required for their convenient use and occupation, to be used exclusively for religious, hospital or charitable purposes.
Cal. Rev. & Tax. Code § 214.1
Taxable and Exempt Property
Applied in 1 court decision — leading case 164 Cal. App. 2d 241 - National Charity League, Inc. v. County of Los Angeles (1958)
Most recently applied in 164 Cal. App. 2d 241 - National Charity League, Inc. v. County of Los Angeles (October 1958)
Added by Stats. 1953, Ch. 950.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.