Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > W > 880.0000 WELFARE EXEMPTION > 880.0080

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0080

880.0080 Dissolution Clause. A dissolution clause whereby property of a welfare-exempt organization will be distributed to the federal or a state or local government does not run afoul of Revenue and Taxation Code section 214(6) in that such proposed distributees are governmental entities, not private persons. C 10/25/1982.