The exemption from taxation of the Leland Stanford Junior University is as provided in Section 3 of Article XIII of the California Constitution. However, the university shall hold exempt from taxation all real property used by it exclusively for educational purposes.
Article 3Taxation
Section § 94020
This law states that the Leland Stanford Junior University is exempt from taxes on all its real property that is used solely for educational purposes, as outlined in the California Constitution.
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Section § 94021
This law states that any property held in trust for Leland Stanford Junior University is considered to be used solely for educational purposes if it is part of a medical facility where students and medical professionals are trained or conduct research. This is to ensure compliance with the California Constitution regarding property use, specifically relating to educational purposes.
The section aims to clarify how such property is viewed under the Constitution and references another section for further clarity.
Property held in trust for the founding, maintenance or benefit of the Leland Stanford Junior University shall be deemed to be held and used by the university exclusively for educational purposes as required by Section 2 of Article XX of the California Constitution if it constitutes part of a medical facility wherein medical students, interns, residents and fellows receive medical training or participate in medical research.
It is the intent and purpose of this section to clarify Section 2 of Article XX of the California Constitution and to clarify the provisions of Section 94020.
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