Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
520.0000 IMPROVEMENTS VALUATION
520.0010 Docks and Docking Rights. Docks on a private lake can be personalty or realty depending on the manner of their affixation. An assigned right to use a dock constitutes an easement to make use of the lake and is appurtenant to the particular land which is serviced by the particular dock. Unassigned docking rights constitute easements in gross. The docking rights should be assessed as real property whether the docks are assessed as personalty or realty. C 5/17/1983.