Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   



Annotation 660.0060

660.0060 Commercial Use of Military Property. A contractor's right to erect and operate a fast-food outlet on a Marine Corps Base constitutes a taxable possessory interest if the right is durable, exclusive, conveys private benefit, and is sufficiently free of military control to prevent the creation of a principal-agent relationship. The existence or nonexistence of the noted characteristics establishing possessory interests are to be determined by the documents executed by the parties and the actual operation of the facility. C 12/18/1985.