Section 258 Of Article 2. Procedure To Claim Exemptions From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 2.
258
. The affidavit for the college exemption shall show that:
(a) The educational institution is of collegiate grade and is not
conducted for profit.
(b) The grounds for which exemption is claimed are those within
which its buildings are located.
(c) The property for which exemption is claimed is used
exclusively for the purposes of education.
Any additional proof of the facts stated may be required by the
assessor.
The exempt grounds need not be contiguous or in one tract.