Cal. RTC § 256
This is the official text of Cal. RTC § 256, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
(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.
(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.
(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.
(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.
Status: in_force · Read it on the official government site
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