California Revenue and Taxation Code 256 – (a) The affidavit for church exemption shall show …
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(a) The affidavit for church exemption shall show that:
(1) The building and equipment are used solely for religious worship.
Terms Used In California Revenue and Taxation Code 256
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- County: includes city and county. See California Revenue and Taxation Code 15
- Lien: A claim against real or personal property in satisfaction of a debt.
(2) The land claimed as exempt is required for the convenient use of the building.
(b) Each year before the lien date, county assessors shall mail a claim form for the church exemption to all recipients of such exemption in the prior year, except where the prior recipient has transferred title to the property since the prior lien date.
(Amended by Stats. 1976, Ch. 681.)