Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0115

660.0115 Houseboats. A United States Forest Service permit holder has a taxable possessory interest in federal lands to which the permit pertains, but its right to lease houseboats on a lake on such lands is incidental to that interest/use under the permit and its leasing of houseboats thereunder does not create additional taxable possessory interests. C 1/21/1983.