Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
550.0000 LANDS OWNED BY LOCAL GOVERNMENTS THAT ARE OUTSIDE THEIR BOUNDARIES
550.0010 Leased For Agricultural Purposes. Land leased by a city to a person who uses it to grow turf grass does not result in the creation of a taxable possessory interest in the land because the growing of turf grass qualifies as an agricultural activity excluded from taxation by the provisions of section 11(f) of article XIII of the California Constitution. Exemption is proper even though turf grass does not qualify for the growing crop exemption as an exempt growing crop. C 3/21/1983.