Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0340

660.0340 University Staff Housing. University staff members' possessory interests in housing owned by the University of California and located at an agricultural field station are not taxable if the members' occupancy can be considered reasonably necessary or incidental to an educational purpose. This is a factual determination which must be made using the broad judicial interpretation given the term "reasonably necessary" as a guideline. C 8/29/1980.