Section 532.2 Of Article 4. Property Escaping Assessment From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 4.

. Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was "in the course of construction," as defined in Section 214.2, if either of the following occurs:
  (a) Construction is abandoned.
  (b) Upon completion of the construction, the property is used other than exclusively for religious, hospital, or charitable purposes. If, upon completion of construction, a portion of the property is used other than exclusively for religious, hospital, or charitable purposes, the assessor shall assess as escaped property only that portion of the property so used.