Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

660.0000 POSSESSORY INTEREST

Annotation 660.0361

660.0361 Vehicle Parking Space. The assignment to county officers or their county employee designees of specific parking spaces on land owned by the county creates taxable possessory interests. If the number of employees eligible to use the spaces on a first come, first serve basis exceed the number of spaces available, then a taxable possessory interest is not created. C 5/4/1990.