Oates v. County of Sacramento

Opinion

REYNOSO, J.

The Constitution of California, article XIII, section 3, subdivision (d), provides: “The following are exempt from property taxation: “(d) Property . . . used exclusively for public schools . . . .” We face the issue whether leased space in an office building housing the administrative offices of the county superintendent of schools is within the exemption. We conclude that the offices of the county superintendent of schools are so used. Accordingly, the exemption applies. We further hold that a portion of the property, not leased to the county superintendent of schools and…