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 2. Procedure to Claim Exemptions [251 - 261]
( Article 2 enacted by Stats. 1939, Ch. 154. ) 260.
If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.
(Amended by Stats. 1941, Ch. 8.)