California Revenue and Taxation Code

§ 214.09

RTC § 214.09 Effective Jan 1, 2015Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

For purposes of Sections 214.06, 214.07, and 214.08, all of the following shall apply:

(a)“Local government” means any city, county, city and county, housing authority, housing successor to a redevelopment agency, or a joint powers agency that has approved land use entitlements or building permits, provided land or financing, or approved the issuance of tax-exempt bonds pursuant to the federal Tax Equity and Fiscal Responsibility Act for the low-income housing project.

(b)“Low-income housing project” means a low-income housing project that is eligible for the exemption provided by subdivision (g) of Section 214.

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Legislative history

Added by Stats. 2014, Ch. 671, Sec. 4. (AB 1760) Effective January 1, 2015.