Section 207.1 Of Article 1. Taxable And Exempt Property From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 1.
207.1
. Personal property leased to a church and used exclusively
for the purposes described in Section 207 shall be deemed to be used
exclusively for religious purposes under that section.
The exemption provided by this section is granted pursuant to the
authority in Section 2 of Article XIII of the California
Constitution.