California Revenue and Taxation Code

§ 222.5

RTC § 222.5Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include possessory interests in publicly owned land, used exclusively for the operation of a zoo or for purposes of horticultural display by a zoological society meeting all the requirements of Section 214.

Legislative history

Added by Stats. 1973, Ch. 72.