California Revenue and Taxation Code 222.5 – As used in Section 214, “property used exclusively for religious, …
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As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include possessory interests in publicly owned land, used exclusively for the operation of a zoo or for purposes of horticultural display by a zoological society meeting all the requirements of Section 214.
(Added by Stats. 1973, Ch. 72.)