Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

690.0000 PUBLIC SCHOOLS EXEMPTION

Annotation 690.0041

690.0041 Possessory Interest. In Connolly v. Orange County (1992) 1 Cal.4th 1105, the court held that leasehold interests, held by faculty members and other employees of the University of California, Irvine, in University land upon which they had built privately owned homes, were not eligible for the exemption afforded public schools, community colleges, state colleges, and state universities. LTA 5/19/1992 (No. 92/38).