Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0104

660.0104 Hospital Medical Office Space. A physician entered into a contract with a government-owned hospital to practice medicine at the hospital and provide prescribed on-call, clinic, and emergency room medical services. In return, the physician received an office, staff, billing services, and a minimum monthly compensation guarantee.

The possessory rights granted to a staff physician in a hospital pursuant to an independent contractor agreement may be both durable and exclusive; but if the physician/possessor is the agent of the governmental owner, the possession lacks the necessary quality of independence required in order for there to be a taxable possessory interest. C 1/31/2001.