Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0045

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).