Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0080

660.0080 Easement. A developer's retention or acceptance of an easement in city property to develop and construct a marina and boat berths as part of a housing development constitutes a taxable possessory interest. C 8/12/1988.