Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
660.0000 POSSESSORY INTEREST
660.0095 Foreign Nation Real Property. Real property located in California but owned by a foreign nation may be immune from property tax pursuant to treaty or other agreement executed by the United States and the foreign nation. In each instance, the treaty or agreement must be examined to ascertain whether or not immunity has been granted.
Pursuant to the Taiwan Relations Act, Public Law 96-8 of April 10, 1979, the real property of the Coordination Council for North American Affairs (a Taiwan instrumentality) is immune from property tax. C 1/27/1992.