Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0180

660.0180 Municipal Parking Garage. Easements granted to the owners of property adjacent to a municipal parking facility that allow employees and business invitees of the property owners and their tenants to use the garage can constitute taxable possessory interests. The fact that the garage is open to the general public does not prevent the adjacent landowners' use from satisfying the durability, independence, exclusivity, and private benefit tests. C 4/10/1989.