Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Property Tax Annotations
860.0023 Floating Structure. A floating structure that uses a pump-out boat to remove waste from the floating structure to the city sewer system does not meet the conditions of Revenue and Taxation Code section 229(c)(4), which requires a permanent continuous hookup to a shoreside sewage system. A floating structure that does not meet the definition of a floating home under section 229 is treated as personal property, not necessarily as a vessel, and subject to annual assessment. C 2/4/2010.