Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
660.0000 POSSESSORY INTEREST
660.0045 Campgrounds. A United States Forest Service permit holder authorized to operate Forest Service campgrounds and collect fees and expected to keep the grounds and facilities clean and to maintain a high level of service to the public has a taxable possessory interest in federal lands to which the permit pertains. LTA 6/12/1986 (No. 86/42).