Rev. & Tax. Code, § 5081 · Article 5. Cancellation of Taxes on Exempt Property
Rev. & Tax. Code, § 5081
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
As used in this article, “exempt property” means:
(a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States.
(b) Property acquired by the state or by a county, city, school district, or other public entity, that becomes exempt from taxation under the laws of the state.
Notes and commentary — not statutory text
History
Added by Stats. 1979, Ch. 31.
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=5081.
- Text hash
- sha256 e94843554eaa75125d32e9b81e0048036f21389bb04cfde9421045e3d04843ce
- 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
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 5081. Each shows the citation as that text prints it.
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.