Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
660.0000 POSSESSORY INTEREST
660.0360 Vehicle Parking Space. A county official may have a taxable possessory interest in a vehicle parking space assigned by the county and located on property owned by the county if certain conditions are met; however, the tax ordinarily would not be imposed because the amount received would be less than the costs of collection. OAG 3/20/1979 (No. CV 78-125, Vol. 62, p. 143).