Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
A B C D E F G H I L M N O P R S T U V W
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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.