Cal. Revenue and Taxation Code § 258
Cal. Revenue and Taxation Code § 258
California · California Revenue and Taxation Code · Status: effective
Cite this
- Citation
- Cal. Revenue and Taxation Code § 258, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916883
- Permanent ID
ys:prov:916883@1- SHA-256
4f87f7a57efdbc14c0621c4f74e30251afd75638714d6434c0eb8422fd99a783
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
The affidavit for the college exemption shall show that:
(a) The educational institution is of collegiate grade and is not conducted for profit.
(b) The grounds for which exemption is claimed are those within which its buildings are located.
(c) The property for which exemption is claimed is used exclusively for the purposes of education.
Any additional proof of the facts stated may be required by the assessor.
The exempt grounds need not be contiguous or in one tract.