Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 660.0120

660.0120 Improvements Constructed on Federal Land. If a lessee (or permittee) of federal land constructs improvements thereon and retains ownership of a fee simple or life estate in the improvements, he does not have a taxable possessory interest in the improvements. If the improvements become the property of the government, however, the lessee has a taxable possessory interest therein. C 9/27/1984.