Is the right to do business exempt from property tax?

California, United States of America


The following excerpt is from Shubat v. Sutter County Assessment Appeals Bd., 13 Cal.App.4th 794, 17 Cal.Rptr.2d 1 (Cal. App. 1993):

[13 Cal.App.4th 802] The right to do business has been recognized as an intangible asset exempt from property taxation. (County of Stanislaus v. Assessment Appeals Bd., supra,

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