Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 660.0008

660.0008 Air Rights. Air rights constitute land as defined in Civil Code section 659 and as classified by Property Tax Rule 124. When such rights are leased by a governmental entity to a private person or entity, a taxable possessory interest is created, which results in a change in ownership. C 4/28/1986.