Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > I > 520.0000 IMPROVEMENTS VALUATION > 520.0010

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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I

520.0000 IMPROVEMENTS VALUATION

Annotation 520.0010

520.0010 Docks and Docking Rights. Docks on a private lake can be personalty or realty depending on the manner of their affixation. An assigned right to use a dock constitutes an easement to make use of the lake and is appurtenant to the particular land which is serviced by the particular dock. Unassigned docking rights constitute easements in gross. The docking rights should be assessed as real property whether the docks are assessed as personalty or realty. C 5/17/1983.