Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 660.0100

660.0100 Government Fixture on Private-Owned Land. In United States v. San Diego County (1992) 965 F.2d 691, the court held that a federally owned nuclear fusion research device located on private property and maintained and operated by a private scientific research firm was a fixture (improvement) in which the operator had a taxable possessory interest. The operator was reimbursed for its costs and it was paid an annual fee, and it had a beneficial interest in the device. While the government had ultimate control of the device, the operator had routine control and supervision of it. Contractual conditions that limited the operator's use of the device pertained to the value of the operator's interest, not to the device's taxability. C 6/9/1992.