Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0155

660.0155 Low-Income Housing. Low-income tenants residing in public housing projects should not be considered to hold a taxable possessory interest in their leaseholds under Revenue and Taxation Code section 107 on the grounds that the imposition of such a tax would frustrate the State's interest in providing affordable and low-cost public housing. C 6/29/2010.