Section 256.6 Of Article 2. Procedure To Claim Exemptions From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 2.
256.6
. (a) (1) Prior to the lien date, the assessor shall annually
mail a notice to every person or entity that received, in the
immediately preceding fiscal year, the exemption provided by Section
204.
(2) The board shall prescribe the form for the annual notice
described in paragraph (1), which form shall specify the following:
(A) The circumstances under which the property may be disqualified
from exemption.
(B) That the person or entity has a duty to inform the assessor if
the property no longer qualifies for the exemption.
(b) At the same time the notice described in subdivision (a) is
mailed, the assessor shall include with that notice a card that may
be returned to the assessor by the person or entity receiving the
notice, which card shall be in the following form: