{"code":"GOV","codeName":"Government Code","section":"52181","citation":"Gov. Code, § 52181","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 5. LOCAL AGENCIES [50001. - 57607.]","url":"https://blackletter.si/government-code/title-5"},{"name":"DIVISION 1. CITIES AND COUNTIES [50001. - 52203.]","url":"https://blackletter.si/government-code/title-5/division-1"},{"name":"PART 3. CITY AND COUNTY AGENCIES [52000. - 52190.]","url":"https://blackletter.si/government-code/title-5/division-1/part-3"},{"name":"CHAPTER 1. Community Energy Authority [52000. - 52190.]","url":"https://blackletter.si/government-code/title-5/division-1/part-3/chapter-1"},{"name":"ARTICLE 8. Tax Exemption of Community Energy Authority [52180. - 52182.]","url":"https://blackletter.si/government-code/title-5/division-1/part-3/chapter-1/article-8"}],"history":"Added by Stats. 1984, Ch. 1550, Sec. 1.","effective":null,"html":"<p>The property of an authority is exempt from all taxes and special assessments of the state or any city, county, or political subdivision of the state. In lieu of these taxes or special assessments the authority may agree to make payments to any city, county, or political subdivision of the state for services, improvements, or facilities furnished by the city, county, or political subdivision for the benefit of an energy project owned by the authority.</p>","text":"The property of an authority is exempt from all taxes and special assessments of the state or any city, county, or political subdivision of the state. In lieu of these taxes or special assessments the authority may agree to make payments to any city, county, or political subdivision of the state for services, improvements, or facilities furnished by the city, county, or political subdivision for the benefit of an energy project owned by the authority.","otherVersions":[],"url":"https://blackletter.si/government-code/tax-exemption-of-community-energy-authority-52181","source":"California Legislative Information bulk export (pubinfo)"}