{"code":"RTC","codeName":"Revenue and Taxation Code","section":"214.3","citation":"Rev. & Tax. Code, § 214.3","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 1. Taxation Base [201. - 287.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1"},{"name":"ARTICLE 1. Taxable and Exempt Property [201. - 242.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1/article-1"}],"history":"Amended by Stats. 1987, Ch. 498, Sec. 5.","effective":null,"html":"<p>In the event that any property described in paragraph (6) of subdivision (a) of Section <a href=\"/rtc/214\">214</a> shall have been used solely for charitable or hospital purposes for a minimum period of 30 years, the “welfare exemption” granted by Section <a href=\"/rtc/214\">214</a> shall extend to such property irrespective of any reversionary provisions in the title of the property respecting liquidation, dissolution or abandonment, if the ownership, operation, use and dedication of the property are otherwise within the purview of Section <a href=\"/rtc/214\">214</a>.</p>","text":"In the event that any property described in paragraph (6) of subdivision (a) of Section 214 shall have been used solely for charitable or hospital purposes for a minimum period of 30 years, the “welfare exemption” granted by Section 214 shall extend to such property irrespective of any reversionary provisions in the title of the property respecting liquidation, dissolution or abandonment, if the ownership, operation, use and dedication of the property are otherwise within the purview of Section 214.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxable-and-exempt-property-214-3","source":"California Legislative Information bulk export (pubinfo)"}