California Statutes

§ 107.4. — 107.4. (Amended by Stats. 2010, Ch. 327, Sec. 1.)

California § 107.4.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 1.PART 1. GENERAL PROVISIONS
Ch. 1.CHAPTER 1. Construction

This text of California § 107.4. (107.4. (Amended by Stats. 2010, Ch. 327, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 107.4. (2026).

Text

(a)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 pursuant to a contract that includes, but is not limited to, a long-term lease, for the private construction, renovation, rehabilitation, replacement, management, or maintenance of housing for active duty military personnel or their dependents, or both, if all of the following criteria are met:
(1)The military housing constructed and managed by private contractor is situated on a military facility under military control, and the construction of that housing is performed under military guidelines in the same manner as construction that is performed by the military.
(2)All services normally provided by a municipality are r

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Legislative History

Amended by Stats. 2010, Ch. 327, Sec. 1. (SB 1250) Effective January 1, 2011.

Nearby Sections

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California § 107.4., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/107.4..