California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 5
Exemptions granted or authorized by Sections 3(e), 3(f), and 4(b) apply to buildings under construction, land required for their convenient use, and equipment in them if the intended use would qualify the property for exemption.
Notes
Extends the specified property-tax exemptions to buildings under construction, land needed for their convenient use, and equipment located in them when the property’s intended use would qualify for exemption. The extension depends on the future use satisfying the same exemption requirements.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 5 | https://laws.lexinter.net/constitution/california/article-xiii/section-5