Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 2. ASSESSMENT [201 - 1367]
( Part 2 enacted by Stats. 1939, Ch. 154. ) CHAPTER 1. Taxation Base [201 - 286]
( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ARTICLE 1. Taxable and Exempt Property [201 - 242]
( Article 1 enacted by Stats. 1939, Ch. 154. ) 235.
For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner of that property.
(Added by Stats. 1986, Ch. 1457, Sec. 8.)