{"code":"RTC","codeName":"Revenue and Taxation Code","section":"235","citation":"Rev. & Tax. Code, § 235","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. 1986, Ch. 1457, Sec. 8.","effective":null,"html":"<p>For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner of that property.</p>","text":"For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner of that property.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxable-and-exempt-property-235","source":"California Legislative Information bulk export (pubinfo)"}