Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0285

660.0285 Taxi Service. Although titled a "Non-Exclusive License Agreement", a contract granting a taxi company the right to pick up and deliver passengers at a location on a municipal airport is a possessory interest if it is durable, exclusive (i.e., not shared in common with the general public), conveys a private benefit, and is sufficiently independent of municipal control as to qualify the taxi company as an independent contractor. C 8/23/1985.