Cal. RTC § 75.24
This is the official text of Cal. RTC § 75.24, 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) Notwithstanding Section 75.22, a property shall be eligible for exemption from the supplemental assessment if the organization claiming the exemption is a qualified organization and meets the qualifications for the exemption established by this part no later than 180 days after the date of the change in ownership or the completion of new construction.
(b) For purposes of this section, “qualified organization” means an organization that qualifies as an exempt organization under Section 501(c)(3) of the Internal Revenue Code.
(b) For purposes of this section, “qualified organization” means an organization that qualifies as an exempt organization under Section 501(c)(3) of the Internal Revenue Code.
Status: in_force · Read it on the official government site
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