Laws, Regulations & Annotations

P

660.0000 POSSESSORY INTEREST

Annotation 660.0091

660.0091 Federal Enclaves. A federal enclave is property over which the federal government holds exclusive jurisdiction. While possessory interests held by lessees or other users of federal property are generally taxable, those possessory interests held by lessees or other users of property within a federal enclave are not. If military property was ceded after 1939 with the limitation of Government Code section 126(e) or its predecessor, reserving the power of local taxation, any possessory interest held in such property would be a taxable possessory interest. If, on the other hand, military property was ceded prior to 1939, then, in the absence of express congressional authorization, any possessory interest would not be taxable; it would be immune from local property taxation. C 4/2/1998.