California Revenue and Taxation Code

§ 256

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 256Div. 1 · Part 2 · Ch. 1 · Art. 2

(a)The affidavit for church exemption shall show that:

(1)The building and equipment are used solely for religious worship.

(2)The land claimed as exempt is required for the convenient use of the building.

…

Legislative history

Amended by Stats. 1976, Ch. 681.