Section 256 Of Article 2. Procedure To Claim Exemptions From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 2.
256
. (a) The affidavit for church exemption shall show that:
(1) The building and equipment are used solely for religious
worship.
(2) The land claimed as exempt is required for the convenient use
of the building.
(b) Each year before the lien date, county assessors shall mail a
claim form for the church exemption to all recipients of such
exemption in the prior year, except where the prior recipient has
transferred title to the property since the prior lien date.