DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 1. Taxation Base 201-286›ARTICLE 1. Taxable and Exempt Property 201-242
§ 222
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Personal property used exclusively in the operation of a zoo or for purposes of horticultural display on publicly owned land which is owned by a nonprofit zoological society meeting all the requirements of Section 214 shall be exempt from taxation.
(Repealed and added by Stats. 1973, Ch. 4.)
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