Revenue and Taxation Code section 5081

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: Section 5081, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=5081.­ (updated Jan. 1, 1979; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 5081's source at ca​.gov