Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
A B C D E F G H I L M N O P R S T U V W
W
880.0000 WELFARE EXEMPTION
(a) IN GENERAL
Annotation 880.0160
880.0160 Management Contract. When a corporate owner of a senior housing development hires a separate corporation to manage its facility, the agreement between the two corporations must be examined to determine if the hired corporation is an operator, or is a manager that is, in fact, the agent of the owner. If the separate corporation is the owner's agent, then only the owner need qualify under Revenue and Taxation Code section 214. C 11/12/1987.
Note: See Jewish Community Center Development Corporation v. County of Los Angeles (2016) 243 Cal.App.4th 700.