California Statutes
§ 224. — 224. (Amended by Stats. 1974, Ch. 311.)
California·Code RTC Revenue 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
The personal effects, household furnishings, and pets of any person shall be exempt from taxation.
The phrase “personal effects, household furnishings, and pets” does not include boats, aircraft, vehicles, or personalty held or used in connection with a trade, profession or business or pets so held or used.
For purposes of this section, “pets” mean and include any animals held for noncommercial purposes and not as an investment.
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California § 224. (224. (Amended by Stats. 1974, Ch. 311.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1974, Ch. 311.