California Revenue and Taxation Code

§ 206.1

RTC § 206.1 Effective Sep 30, 1996Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

(a)Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, and in accordance with subdivision (b) of this section, all real property that is necessarily and reasonably required for the parking of automobiles of persons who are attending religious services, or are engaged in religious services or worship or any religious activity, is exempt from taxation.

(b)For purposes of the exemption established by subdivision (a), all of the following shall apply:

(1)“Real property” means land and improvements or a possessory interest in land and improvements.

…

Legislative history

Repealed and added by Stats. 1996, Ch. 1169, Sec. 3. Effective September 30, 1996.