If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.
Cal. Rev. & Tax. Code § 260
Procedure to Claim Exemptions
Applied in 2 court decisions — leading case 135 Cal. App. 2d 463 - Pacific Gas & Electric Co. v. Shasta Dam Area Public Utility District (1955)
Most recently applied in 196 Cal. App. 2d 814 - Church of the Brethren v. City of Pasadena (November 1961)
Amended by Stats. 1941, Ch. 8.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.