Cal. Rev. & Tax. Code § 222.5

Current through the 2023 Legislative Session.

Section 222.5 - Possessory interests in publicly owned land used exclusively for the operation of a zoo

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.

Ca. Rev. and Tax. Code § 222.5

Added by Stats. 1973, Ch. 72.