onecle - legal research

Court Opinions

State Laws

US Code

US Constitution

California Revenue and Taxation Code Section 107

Legal Research Home > California Laws > Revenue and Taxation Code > California Revenue and Taxation Code Section 107

107.  "Possessory interests" means the following:
   (a) Possession of, claim to, or right to the possession of land or
improvements that is independent, durable, and exclusive of rights
held by others in the property, except when coupled with ownership of
the land or improvements in the same person. For the purposes of
this subdivision:
   (1) "Independent" means the ability to exercise authority and
exert control over the management or operation of the property or
improvements, separate and apart from the policies, statutes,
ordinances, rules, and regulations of the public owner of the
property or improvements. A possession or use is independent if the
possession or operation of the property is sufficiently autonomous to
constitute more than a mere agency.
   (2) "Durable" means for a determinable period with a reasonable
certainty that the use, possession, or claim with respect to the
property or improvements will continue for that period.
   (3) "Exclusive" means the enjoyment of a beneficial use of land or
improvements, together with the ability to exclude from occupancy by
means of legal process others who may interfere with that enjoyment.
For purposes of this paragraph, "exclusive use" includes the
following types of use in property:
   (A) Sole occupancy or use of property or improvements.
   (B) Use as a cotenant.
   (C) Concurrent use by a person who has a primary or prevailing
right to use property or improvements at any time.
   (D) Concurrent uses by persons making qualitatively different uses
of property or improvements.
   (E) Concurrent use by persons engaged in similar uses that
diminish the quantity or quality of the property or improvements.
   (F) Concurrent use that does not diminish the quantity or quality
of the property or improvements, if the number of those concurrent
use grants is restricted.
   A use of property or improvements that does not contain one of the
elements in subparagraphs (A) to (F), inclusive, shall be rebuttably
presumed to be a nonexclusive use.
   (b) Taxable improvements on tax-exempt land.
   Any possessory interest may, in the discretion of the county board
of supervisors, be considered as sufficient security for the payment
of any taxes levied thereon and may be placed on the secured roll.
   Leasehold estates for the production of gas, petroleum and other
hydrocarbon substances from beneath the surface of the earth, and
other rights relating to these substances which constitute
incorporeal hereditaments or profits a prendre, are sufficient
security for the payment of taxes levied thereon. These estates and
rights shall not be classified as possessory interests, but shall be
placed on the secured roll.
   If the tax on any possessory interest or leasehold estate for the
production of gas, petroleum and other hydrocarbon substances is
unpaid when any installment of secured taxes become delinquent, the
tax collector may use those collection procedures which are available
for the collection of assessments on the unsecured roll.
   If the tax on any possessory interest or leasehold estate for the
production of gas, petroleum and other hydrocarbon substances remains
unpaid at the time set for the declaration of default for taxes
carried on the secured roll, the possessory interest tax together
with any penalty and costs which may be accrued thereon while on the
secured roll shall be transferred to the unsecured roll.

Section: Previous  101  102  103  104  105  106  107  107.1  107.2  107.3  107.4  107.6  107.7  107.8  107.9  Next

Last modified: March 17, 2014