Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > P > 660.0000 POSSESSORY INTEREST > 660.0070

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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P

660.0000 POSSESSORY INTEREST

Annotation 660.0070

660.0070 Construction and Use of Landfills. A contractor's construction of landfills and performance of landfill operations does not constitute a taxable possessory interest where its right to use county land is not sufficiently independent of county control and its use of the land is not for its benefit but for the benefit of the county. C 6/5/1985.