Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > P > 660.0000 POSSESSORY INTEREST > 660.0360

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 660.0360

660.0360 Vehicle Parking Space. A county official may have a taxable possessory interest in a vehicle parking space assigned by the county and located on property owned by the county if certain conditions are met; however, the tax ordinarily would not be imposed because the amount received would be less than the costs of collection. OAG 3/20/1979 (No. CV 78-125, Vol. 62, p. 143).