Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0274

660.0274 Statutory Fees Paid By Federal Government. Payment of twenty-five percent of all moneys received during any fiscal year from each national forest, to the States for the benefit of the public schools and public roads of the county or counties in which such national forest is situated are in the nature of volunteer revenue sharing and not taxes. As such, the assessment of possessory interests of private permitees on national forest lands is neither prohibited nor double taxation. C 12/29/1998.