{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5081","citation":"Rev. & Tax. Code, § 5081","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 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 4. Cancellations [4985. - 5091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4"},{"name":"ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4/article-5"}],"history":"Added by Stats. 1979, Ch. 31.","effective":null,"html":"<p>As used in this article, “exempt property” means:</p><p>(a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States.</p><p>(b) Property acquired by the state or by a county, city, school district, or other public entity, that becomes exempt from taxation under the laws of the state.</p>","text":"As used in this article, “exempt property” means: (a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States. (b) Property acquired by the state or by a county, city, school district, or other public entity, that becomes exempt from taxation under the laws of the state.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/cancellation-of-taxes-on-exempt-property-5081","source":"California Legislative Information bulk export (pubinfo)"}