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California Revenue and Taxation Code

§ 2204

RTC § 2204Div. 1 · Part 4 · Ch. 3 · Art. 1
“Classification of property” means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes of taxation.

Legislative history

Added by Stats. 1973, Ch. 358.

Source: California Revenue and Taxation Code § 2204 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.