reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 100.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 6 - Allocation of Property Tax Revenue|ARTICLE 6 - Miscellaneous Provisions|Section 100.7.

100.7.  Notwithstanding any other law, commencing with the 1999–2000 fiscal year, the apportionment of property tax revenues in the County of San Bernardino shall be modified as follows:(a) The auditor shall apportion an amount of property tax revenues to the Victor Valley Economic Development Authority that is equal to the amount that would be allocated to that authority if the base year for the George Air Force Base Project Area was changed to the 1997–98 fiscal year for purposes of Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code.(b) The auditor shall reduce the amount of property tax revenues apportioned to all other jurisdictions within the George Air Force Base Project Area on a pro rata basis in an amount equal to the amount apportioned under subdivision (a).(c) On or before June 30, 2004, and on or before June 30 of each fifth year thereafter, the Victor Valley Economic Development Authority shall remit to the Controller an amount of money equal to the amount of the increased aid provided by the state to school entities as a result of this section, plus interest. The interest shall accrue until the payment is made. The rate of interest shall be the rate of interest on the bonds of the authority. If there are no bonds, the rate of interest shall be the rate of interest earned by the Pooled Money Investment Board. The Department of Finance shall determine the amount to be remitted, after consultation with the authority.(Added by Stats. 1999, Ch. 611, Sec. 2. Effective January 1, 2000.)
CA Rev & Tax Code § 100.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 6 - Allocation of Property Tax Revenue|ARTICLE 6 - Miscellaneous Provisions|Section 100.9.

100.9.  (a) Notwithstanding any other provision of law and except as provided in subdivision (b), for the 2003–04 fiscal year and each fiscal year thereafter, all of the following apply:(1) The property tax assessed value of an electric generation facility that is assessed by the State Board of Equalization shall be allocated entirely to the county in which the facility is located, and shall be allocated to that tax rate area in the county in which the property is located.(2) The tax rate applied to the assessed value allocated pursuant to paragraph (1) shall be the rate calculated pursuant to Section 93.(3) The revenues derived from the application of the tax rate to the assessed value allocated to a tax rate area pursuant to paragraph (1) shall be allocated among the jurisdictions in that tax rate area, in those same percentage shares that property tax revenues derived from locally assessed property are allocated to those jurisdictions in that tax rate area, subject to any allocation and payment of funds as provided in subdivision (b) of Section 33670 of the Health and Safety Code, and subject to any modifications or adjustments pursuant to Sections 99 and 99.2.(b) Subdivision (a) does not apply to the assessed value or the revenues derived from that assessed value from either of the following:(1) An electric generation facility that was constructed pursuant to a certificate of public convenience and necessity issued by the California Public Utilities Commission to the company that presently owns the facility.(2) An electric generation facility that is owned by a company that is a state assessee for reasons other than its ownership of the generation facility or its ownership of pipelines, flumes, canals, ditches, or aqueducts lying within two or more counties.(Added by Stats. 2002, Ch. 57, Sec. 1. Effective January 1, 2003.)
CA Rev & Tax Code § 201 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 201.

201.  All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 201.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 201.1.

201.1.  Property owned by a nonprofit entity, in which a transit development board has the sole ownership interest in the entity, shall be deemed to be property owned by the transit development board for purposes of this division. To the extent that the property is possessed, or a claim to or right to possession of the property exists, for other than public purposes, the interest shall be deemed a possessory interest as defined in Section 107.It is the intent and purpose of this section to clarify Section 3 of Article XIII of the California Constitution and, therefore, this section does not constitute a change in, but is declaratory of, the existing law. Furthermore, this section shall not be construed to exempt, from ad valorem property taxation, property of any transit development board located outside of its boundaries.(Amended by Stats. 1981, Ch. 414, Sec. 1.)
CA Rev & Tax Code § 201.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 201.2.

201.2.  (a) A nonprofit corporation which has contracted with the board of supervisors pursuant to Section 25905, 25906, 25907, or 25908 of the Government Code for the conduct of an agricultural fair, shall be deemed to be an agency of the county for purposes of this part and for no other purpose, and county-owned property, including possessory interests in that property, used or possessed by the nonprofit corporation in the conduct of an agricultural fair shall be exempt from taxation under subdivision (b) of Section 3 of Article XIII of the State Constitution. (b) This section shall not be construed to exempt any profit-making organization or concessionaire from any property tax, including a property tax on a possessory interest, for the use of property which is used by a nonprofit corporation for the conduct of a fair.(Amended by Stats. 1991, Ch. 646, Sec. 1.)
CA Rev & Tax Code § 201.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 201.3.

201.3.  Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over 750,000 and located in a county of the third class has the sole ownership interest shall be deemed to be property owned by the chartered city.This section shall not be construed to exempt from ad valorem property taxation property of the chartered city located outside of its boundaries.(Added by Stats. 1987, Ch. 1412, Sec. 1. Applicable July 1, 1988, by Sec. 3 of Ch. 1412.)
CA Rev & Tax Code § 201.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 201.4.

201.4.  (a) The possessory interest of a nonprofit entity, solely owned by the City of Palm Springs, in property which is located wholly within the boundaries of an Indian reservation and owned by the United States in trust for named Indian allottees, and which is leased to the City of Palm Springs under a master lease a portion of which for purposes of financing is subleased to a nonprofit entity, and subleased by that nonprofit entity to the City of Palm Springs which devotes that property exclusively to convention or related public purposes, shall be deemed to be property owned by the City of Palm Springs.(b) Property which is owned in fee by a nonprofit entity in which the City of Palm Springs has the sole ownership interest, and leased by that nonprofit entity to the City of Palm Springs which devotes that property exclusively to convention or related public purposes, shall be deemed to be property owned by the City of Palm Springs.(c) This section shall not be construed to exempt from ad valorem property taxation any possessory interest in otherwise tax-exempt property not devoted exclusively to convention or related public purposes or any property or possessory interest in property of the City of Palm Springs located outside of its boundaries.(Added by Stats. 1989, Ch. 539, Sec. 1. Effective September 20, 1989.)
CA Rev & Tax Code § 201.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 201.5.

201.5.  (a) Possessory interests in property acquired by or for the California Pollution Control Financing Authority pursuant to Division 27 (commencing with Section 44500) of the Health and Safety Code, whether in real or personal property, shall be subject to taxation under this code.(b) If the amount determined pursuant to subdivision (a) is less than the amount of tax which would have been imposed if the participating party owned the pollution control facility, the contract or lease between the California Pollution Control Financing Authority and such party shall provide that the difference between the amount of tax paid pursuant to subdivision (a) and the amount determined on the basis of the full cash value of the property shall be paid by such party to the tax collector for the taxing agency at the same time as the property tax is paid.(Amended by Stats. 1975, Ch. 957.)
CA Rev & Tax Code § 201.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 201.6.

201.6.  (a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owned by a nonprofit entity, the property, assets, profits, and net revenues of which are irrevocably dedicated to the Ventura Port District, shall be deemed to be property that is owned by the Ventura Port District.(b) This section shall not be construed to exempt from ad valorem property taxation, including, but not limited to, any ad valorem property tax levied with respect to a possessory interest, either of the following:(1) Any property owned by a profit-making organization or concessionaire.(2) Any property of the Ventura Port District that is located outside of the boundaries of that district.(Added by Stats. 1996, Ch. 1087, Sec. 16. Effective January 1, 1997.)
CA Rev & Tax Code § 201.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 201.7.

201.7.  A qualified nonprofit organization that has entered into an agreement with the Department of Parks and Recreation pursuant to subdivision (a) of Section 5080.42 of the Public Resources Code for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system shall be deemed to be an agent of the state for purposes of this division and for no other purpose, and any state-owned property, including possessory interests in that property, used or possessed by the qualified nonprofit organization for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system shall be exempt from taxation under subdivision (a) of Section 3 of Article XIII of the California Constitution.(Amended by Stats. 2014, Ch. 134, Sec. 3. (SB 1464) Effective January 1, 2015.)
CA Rev & Tax Code § 202 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 202.

202.  (a) The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the Constitution, except as otherwise provided in subdivision (a) of Section 11 thereof:(1) Growing crops.(2) Property used for free public libraries and free museums.(3) Property used exclusively for public schools, community colleges, state colleges, and state universities, including the University of California.(4) Property belonging to this state, a county, or a city. Property belonging to the State Compensation Insurance Fund is not property belonging to this state.(b) (1) The exemption described in paragraph (3) of subdivision (a) shall apply to off-campus facilities owned or leased by an apprenticeship program sponsor, if such facilities are used exclusively by the public schools for classes of related and supplemental instruction for apprentices or trainees which are conducted by the public schools under Chapter 4 (commencing with Section 3070) of Division 3 of the Labor Code.(2) The exemption described in paragraph (3) of subdivision (a) shall apply to an interest in property, including a possessory interest as defined in Section 107, belonging to the state, a county, a city, a school district, a community college district, or any combination thereof, that is used to provide rental housing for employees of one or more public school districts or community college districts.(c) Without prejudice to the right to assert an exemption otherwise available under subdivision (a), (d), or (e) of Section 3 of Article XIII of the Constitution, a property tax under this division shall be imposed upon that portion of the bookstore property determined to be generating the unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, to the extent property is:(1) Owned by an educational institution of collegiate grade or used by a nonprofit corporation operating a student bookstore affiliated with such an educational institution, and(2) Is primarily devoted to bookstore use that produces income that is taxable as unrelated business taxable income.This tax shall be determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross income as defined by the Internal Revenue Code. That percent shall be the maximum percentage of such bookstore property on which a property tax can be levied.At the end of a fiscal year when unrelated business income has been generated, the nonprofit organization shall file with the assessor copies of the organization’s most recent tax return filed with the Internal Revenue Service.(Amended by Stats. 2017, Ch. 717, Sec. 3. (AB 1157) Effective January 1, 2018.)
CA Rev & Tax Code § 202.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 202.2.

202.2.  Any reduction in property taxes on leased property used for libraries and museums that are free and open to the public, leased property used exclusively for public schools, community colleges, state colleges, or state universities, including the University of California, or leased property used exclusively for educational purposes by a nonprofit institution of higher education and granted the exemption set forth in subdivision (d) or (e) of Section 3 of Article XIII of the California Constitution shall inure to the benefit of the lessee institution. If the lessor claims the exemption and if the lease or rental agreement does not specifically provide that the exemption contained in subdivision (d) or (e) of Section 3 of Article XIII is taken into account in fixing the terms of the agreement, the lessee shall receive a reduction in rental payments or a refund thereof, if already paid, in an amount equal to the reduction in taxes.If the lessor does not claim the exemption on property eligible for the exemption contained in subdivision (d) or (e) of Section 3 of Article XIII, the lessee may file a claim for refund under Section 5096 with respect to taxes paid by the lessor on the property. For purposes of Sections 5097 and 5140, the lessee shall be deemed to be the person who paid the tax, and the refund shall be made directly to the lessee. Notwithstanding the provisions of paragraph (1) of subdivision (a) of Section 270, the full amount of tax paid by the lessor shall be refunded to the lessee.Any refund granted pursuant to this part shall not be considered a reduction in the sales price or gross receipts from the rental of the property for purposes of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), or Part 1.6 (commencing with Section 7251).(Amended by Stats. 1980, Ch. 676, Sec. 283.)
CA Rev & Tax Code § 202.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 202.5.

202.5.  Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by the college itself or by an auxiliary nonprofit corporation or student body organization with which the Director of Education has entered into a lease or contract for the performance of such activities, is deemed property used exclusively for public schools and shall be exempt from taxation.It is hereby declared that this section is not a change in the present law but is a declaration of preexisting law.(Amended by Stats. 1981, Ch. 261, Sec. 11.2.)
CA Rev & Tax Code § 202.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 202.6.

202.6.  Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division 4 of, or Article 4 (commencing with Section 76060) of Chapter 1 of Part 47 of Division 7 of the Education Code by a student body organization acting pursuant to those provisions, is deemed property used exclusively for public schools and shall be exempt from taxation.(Amended by Stats. 1981, Ch. 261, Sec. 11.3.)
CA Rev & Tax Code § 202.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 202.7.

202.7.  Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of colleges affiliated with the University of California is, for purposes of this section, deemed property belonging to this state and shall be exempt from taxation.(Amended by Stats. 1974, Ch. 759.)
CA Rev & Tax Code § 203 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 203.

203.  (a) The college exemption is as specified in subdivision (e) of Section 3 and Section 5 of Article XIII of the California Constitution.(b) An educational institution of collegiate grade is an institution incorporated as a college or seminary of learning that requires for regular admission the completion of a four-year high school course or its equivalent, and confers upon its graduates at least one academic or professional degree, based on a course of at least one year in flight test technology or flight test science, for which the master’s degree program has been approved by the California Council for Private Postsecondary and Vocational Education or the Bureau for Private Postsecondary and Vocational Education, on a course of at least two years in liberal arts and sciences, or on a course of at least three years in professional studies, such as law, theology, education, medicine, dentistry, engineering, veterinary medicine, pharmacy, architecture, fine arts, commerce, or journalism.(c) An educational institution of collegiate grade is not conducted for profit when it is conducted exclusively for scientific or educational purposes and no part of its net income inures to the benefit of any private person.(d) Without prejudice to the right to assert an exemption otherwise available under subdivision (a), (d), or (e) of Section 3 of Article XIII of the Constitution, a property tax under this division shall be imposed upon that portion of the bookstore property determined to be generating the unrelated business taxable income, as defined in Section 512 of the Internal Revenue Code, to the extent property is both of the following:(1) Owned by an educational institution of collegiate grade or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution of collegiate grade.(2) Primarily devoted to bookstore use that produces income that is taxable as unrelated business taxable income.This tax shall be determined by establishing a ratio of the unrelated business taxable income to the bookstore’s gross income as defined by the Internal Revenue Code. That percent shall be the maximum percentage of the bookstore property on which a property tax can be levied.At the end of a fiscal year when unrelated business income has been generated, the nonprofit organization shall file with the assessor copies of the organization’s most recent tax return filed with the Internal Revenue Service.(Amended by Stats. 1998, Ch. 562, Sec. 1. Effective September 18, 1998.)
CA Rev & Tax Code § 203.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 203.1.

203.1.  Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for purposes of this section, deemed property belonging to such educational institution and shall be exempt from taxation.(Added by Stats. 1979, Ch. 588.)
CA Rev & Tax Code § 203.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 203.5.

203.5.  Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the Huntington Library and Art Gallery, or their successors, shall be exempt from taxation as provided in subdivision (c) of Section 4 of Article XIII of the Constitution.(Added by Stats. 1974, Ch. 311.)
CA Rev & Tax Code § 204 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 1 - Taxation Base|ARTICLE 1 - Taxable and Exempt Property|Section 204.

204.  The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution.(Amended by Stats. 1974, Ch. 311.)