Laws, Regulations & Annotations PTLG Table of Contents > Property Tax Annotations > P > 660.0000 POSSESSORY INTEREST > 660.0015 Property Taxes Law Guide – Revision 2017 Property Tax Annotations A B C D E F G H I L M N O P R S T U V W P 660.0000 POSSESSORY INTEREST Annotation 660.0015 660.0015 Aircraft Tie-Downs and Boat Berths. A relocation of an aircraft tie-down or a boat berth is not a change in ownership of a taxable possessory interest. LTA 10/10/1979 (No. 79/182).
