§ 5081

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

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.

(Added by Stats. 1979, Ch. 31.)

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California Revenue and Taxation Code

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