{"code":"RTC","codeName":"Revenue and Taxation Code","section":"222.5","citation":"Rev. & Tax. Code, § 222.5","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":"Added by Stats. 1973, Ch. 72.","effective":null,"html":"<p>As used in Section <a href=\"/rtc/214\">214</a>, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include possessory interests in publicly owned land, used exclusively for the operation of a zoo or for purposes of horticultural display by a zoological society meeting all the requirements of Section <a href=\"/rtc/214\">214</a>.</p>","text":"As used in Section 214, “property used exclusively for religious, hospital, scientific or charitable purposes” shall include possessory interests in publicly owned land, used exclusively for the operation of a zoo or for purposes of horticultural display by a zoological society meeting all the requirements of Section 214.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxable-and-exempt-property-222-5","source":"California Legislative Information bulk export (pubinfo)"}