Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
660.0000 POSSESSORY INTEREST
660.0150 Local Governmental Entity of Another State. An irrigation district of another state has a taxable possessory interest in a reservoir owned by the Federal Government in California its water distribution system uses. The property of such an entity in California is not exempt from property taxation. C 5/7/1980.