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Colusa: BOE-260

Colusa County: BOE-260

Colusa: BOE-260 REV.09 (6-11) for 2018

Certificate and Affidavit for Exemption of Work of Art

This exemption provides a property tax exemption for certain works of art that are generally assessable except that it are loaned to a qualifying museum or art gallery. This exemption does not apply to any works of art loaned by any person who holds the artwork primarily for purposes of sale (section 217)(d)), which may be exempt under business inventory.

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Download Form BOE-260

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