Section 2204.

Cal. Revenue and Taxation Code - RTC § 2204.
in effect
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“Classification of property” means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes of taxation.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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