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Earlier editions: 2020-112018-112026-09

DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 1. Taxation Base 201-287›ARTICLE 2. Procedure to Claim Exemptions 251-261

§ 260

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

If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.

(Amended by Stats. 1941, Ch. 8.)

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California Revenue and Taxation Code

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