Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0092

660.0092 Federal Property. Privately held possessory interests in real property located within the Presidio of San Francisco—formerly a United States military base, now a part of the Golden Gate National Recreation Area and the National Park Service—are exempt from state and local property taxation because Congress has enacted legislation specifically precluding the assessment and taxation of such interests. C 1/30/2002.