Section 5081.

Cal. Revenue and Taxation Code - RTC § 5081.
in effect
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As used in this article, “exempt property” means: (a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States. (b) Property acquired by the state or by a county, city, school district, or other public entity, that becomes exempt from taxation under the laws of the state.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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