Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > P > 660.0000 POSSESSORY INTEREST > 660.0220

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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660.0000 POSSESSORY INTEREST

Annotation 660.0220

660.0220 Public Schools Concessionaires. Property used by concessionaires exclusively for providing food service to public schools, community colleges, state colleges, and state universities is exempt from property taxation under section 3(d) of article XIII of the California Constitution and hence, such concessionaires do not have taxable possessory interests. LTA 3/21/1980 (No. 80/48).