Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.
Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.
Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.
Property taxation: local exemption: possessory interests: publicly owned housing.
Property taxation: local exemption: possessory interests: publicly owned housing.
Exempts from property taxation real property privately owned and leased to certain public entities for public purposes.
Exempts from property taxation real property privately owned and leased to certain public entities for public purposes.
Property taxation: possessory interests: independent: publicly owned housing project.
Requires taxation as real property of improvements on publicly owned real property used for purpose and protection of public water supply.
Property taxation: low-value exemption: possessory interests in publicly owned streets and sidewalks.