California Statutes
§ 207.1. — 207.1. (Added by Stats. 1998, Ch. 591, Sec. 5.)
California § 207.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 2.PART 2. ASSESSMENT
Ch. 1.CHAPTER 1. Taxation Base
Art. 1.ARTICLE 1. Taxable and Exempt Property
This text of California § 207.1. (207.1. (Added by Stats. 1998, Ch. 591, Sec. 5.)) 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 § 207.1. (2026).
Text
Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious purposes under that section.
The exemption provided by this section is granted pursuant to the authority in Section 2 of Article XIII of the California Constitution.
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Legislative History
Added by Stats. 1998, Ch. 591, Sec. 5. Effective January 1, 1999.
Nearby Sections
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California § 207.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/207.1..