Rev. & Tax. Code, § 201.2 · Article 1. Taxable and Exempt Property
Rev. & Tax. Code, § 201.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A nonprofit corporation which has contracted with the board of supervisors pursuant to Section 25905, 25906, 25907, or 25908 of the Government Code for the conduct of an agricultural fair, shall be deemed to be an agency of the county for purposes of this part and for no other purpose, and county-owned property, including possessory interests in that property, used or possessed by the nonprofit corporation in the conduct of an agricultural fair shall be exempt from taxation under subdivision (b) of Section 3 of Article XIII of the State Constitution.
(b) This section shall not be construed to exempt any profit-making organization or concessionaire from any property tax, including a property tax on a possessory interest, for the use of property which is used by a nonprofit corporation for the conduct of a fair.
Notes and commentary — not statutory text
History
Amended by Stats. 1991, Ch. 646, Sec. 1.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=201.2.
- Text hash
- sha256 e727a37f68e46f74ed516b0a4758e30cc987f53f923427b63a8aa43302943a4a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
- Gov. Code, § 25905Printed as Section 25905, 25906, 25907, or 25908 of the Government Code
- Gov. Code, § 25906Printed as Section 25905, 25906, 25907, or 25908 of the Government Code
- Gov. Code, § 25907Printed as Section 25905, 25906, 25907, or 25908 of the Government Code
- Gov. Code, § 25908Printed as Section 25905, 25906, 25907, or 25908 of the Government Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.