Rev. & Tax. Code, § 258 · Article 2. Procedure to Claim Exemptions
Rev. & Tax. Code, § 258
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The affidavit for the college exemption shall show that:
(a) The educational institution is of collegiate grade and is not conducted for profit.
(b) The grounds for which exemption is claimed are those within which its buildings are located.
(c) The property for which exemption is claimed is used exclusively for the purposes of education.
Any additional proof of the facts stated may be required by the assessor.
The exempt grounds need not be contiguous or in one tract.
Notes and commentary — not statutory text
History
Amended by Stats. 1963, Ch. 244.
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=258.
- Text hash
- sha256 0c160a8493079fd39a1d7faaca13e937228a7d57bd57941582bc99ac35af2b91
- 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.