Rev. & Tax. Code, § 256.7 · Article 2. Procedure to Claim Exemptions
Rev. & Tax. Code, § 256.7
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding Sections 254, 256.5, and 256.6, an affidavit claiming the cemetery exemption, as provided for in subdivision (g) of Section 3 of Article XIII of the California Constitution and Section 204, is not required to be filed in order to receive the exemption for any cemetery that exists, or is discovered to exist, in the unincorporated area of a county for which the assessor is unable to identify the legal cemetery authority, as defined in Section 7018 of the Health and Safety Code, that may by law claim the exemption for that cemetery, if both of the following apply:
(1) The cemetery was used by residents of the state prior to the year 1900.
(2) The cemetery is no longer used for current or future interments.
(b) Any tax, penalty, or interest imposed upon a cemetery subject to this section shall be canceled pursuant to Article 1 (commencing with Section 4985) of Chapter 4 of Part 9, as if it had been levied or charged erroneously.
Notes and commentary — not statutory text
History
Added by Stats. 2003, Ch. 604, Sec. 5. Effective January 1, 2004.
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=256.7.
- Text hash
- sha256 22ae71eab50f6a36eb5583b9d23eb999cb03038f4b905a4b281644f727eef3eb
- 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.
California Constitution
Health and Safety Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 204Printed as Section 204
- Rev. & Tax. Code, § 254Printed as Sections 254, 256.5, and 256.6
- Rev. & Tax. Code, § 256.5Printed as Sections 254, 256.5, and 256.6
- Rev. & Tax. Code, § 256.6Printed as Sections 254, 256.5, and 256.6
- Rev. & Tax. Code, div. 1, pt. 9, ch. 4, art. 1GenerallyPrinted as Article 1 (commencing with Section 4985) of Chapter 4 of Part 9
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.