Rev. & Tax. Code, § 202.5 · Article 1. Taxable and Exempt Property
Rev. & Tax. Code, § 202.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by the college itself or by an auxiliary nonprofit corporation or student body organization with which the Director of Education has entered into a lease or contract for the performance of such activities, is deemed property used exclusively for public schools and shall be exempt from taxation.
It is hereby declared that this section is not a change in the present law but is a declaration of preexisting law.
Notes and commentary — not statutory text
History
Amended by Stats. 1981, Ch. 261, Sec. 11.2.
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=202.5.
- Text hash
- sha256 7f28aa55c9b46699244e33aa96c8a1125157ee6d002d0a3126c5cc30bbf262c1
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- 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
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