Rev. & Tax. Code, § 201.6 · Article 1. Taxable and Exempt Property
Rev. & Tax. Code, § 201.6
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owned by a nonprofit entity, the property, assets, profits, and net revenues of which are irrevocably dedicated to the Ventura Port District, shall be deemed to be property that is owned by the Ventura Port District.
(b) This section shall not be construed to exempt from ad valorem property taxation, including, but not limited to, any ad valorem property tax levied with respect to a possessory interest, either of the following:
(1) Any property owned by a profit-making organization or concessionaire.
(2) Any property of the Ventura Port District that is located outside of the boundaries of that district.
Notes and commentary — not statutory text
History
Added by Stats. 1996, Ch. 1087, Sec. 16. Effective January 1, 1997.
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=201.6.
- Text hash
- sha256 f48450e9432105bc61cc888885b24b16ddb7b803b46ca9106ee49690c67ece86
- 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
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.