Home/California/Statutes/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. 2.: ARTICLE 2. Procedure to Claim Exemptions/§ 260.
California Statutes

§ 260. — 260. (Amended by Stats. 1941, Ch. 8.)

California § 260.
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. 2.ARTICLE 2. Procedure to Claim Exemptions

This text of California § 260. (260. (Amended by Stats. 1941, Ch. 8.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 260. (2026).

Text

If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.

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Legislative History

Amended by Stats. 1941, Ch. 8.

Nearby Sections

11
§ 260.
260. (Amended by Stats. 1941, Ch. 8.)
§ 2601.
2601. (Amended by Stats. 1972, Ch. 1384.)
§ 2602.
2602. (Amended by Stats. 1974, Ch. 166.)
§ 2603.
2603. (Amended by Stats. 1981, Ch. 261, Sec. 21.)
§ 2604.
2604. (Enacted by Stats. 1939, Ch. 154.)
§ 2605.
2605. (Amended by Stats. 1997, Ch. 546, Sec. 4.)
§ 2606.
2606. (Amended by Stats. 1997, Ch. 546, Sec. 5.)
§ 2607.
2607. (Amended by Stats. 1997, Ch. 546, Sec. 6.)
§ 2607.1.
2607.1. (Added by Stats. 1983, Ch. 534, Sec. 4.)
§ 2608.
2608. (Enacted by Stats. 1939, Ch. 154.)
§ 2609.
2609. (Amended by Stats. 2015, Ch. 454, Sec. 8.)
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California § 260., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/260..