California Statutes

§ 107.10. — 107.10. (Added by Stats. 2023, Ch. 785, Sec. 1.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 1. PART 1. GENERAL PROVISIONS·Ch. 1. CHAPTER 1. Construction
For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section 50079.5 of the Health and Safety Code, rented at affordable rents as described in Section 50053 of the Health and Safety Code.

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California § 107.10. (107.10. (Added by Stats. 2023, Ch. 785, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 2023, Ch. 785, Sec. 1. (SB 734) Effective October 11, 2023.

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