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DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 1. Taxation Base 201-286›ARTICLE 2. Procedure to Claim Exemptions 251-261

§ 259.10

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The affidavit for the public schools exemption shall show:

(a) The owner’s name and the name of the school within the public school system that is using the property exclusively for public school purposes.

(b) The terms of the agreement by which the public school obtained the use of the property. When the agreement is in writing, a copy of the document shall accompany the affidavit.

(Added by Stats. 1974, Ch. 186.)

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California Revenue and Taxation Code

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