Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0035

660.0035 Cable Television Franchises. A cable television franchisee has a taxable possessory interest in properties his system utilizes, including shared conduits running under publicly-dedicated street rights-of-way and containing television cables as well as other utility lines. C 2/3/1982.