{"code":"RTC","codeName":"Revenue and Taxation Code","section":"214.4","citation":"Rev. & Tax. Code, § 214.4","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. 1981, Ch. 542, Sec. 3.","effective":null,"html":"<p>For the purposes of Sections <a href=\"/rtc/207\">207</a> and <a href=\"/rtc/214\">214</a> a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section <a href=\"/edc/48222\">48222</a> of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.</p>","text":"For the purposes of Sections 207 and 214 a school of “less than collegiate grade” is (a) any institution of learning attendance at which exempts a student from attendance at a public full-time elementary or secondary day school under Section 48222 of the Education Code or (b) any institution of learning a majority of whose students are persons that have been excused from attendance at a full-time elementary or secondary day school under Section 48221 or 48226 of the Education Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxable-and-exempt-property-214-4","source":"California Legislative Information bulk export (pubinfo)"}