Rev. & Tax. Code, § 235 · Article 1. Taxable and Exempt Property

Rev. & Tax. Code, § 235

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner of that property.

Notes and commentary — not statutory text

History

Added by Stats. 1986, Ch. 1457, Sec. 8.

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&sectionNum=235.
Text hash: sha256 673fc981e04e2e6027aa4584f3a908cb9ea16aa962aa1f3be0743efa2c9b0ec8
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.