Thank You Everyone that responded to my question.
Attached is the results of the survey.
The unanamous answer was the Possessory Interest Tax. A special thanks to the folks at
HDL that
FAX'd me Rule 467 from the California Property Tax Handbook. I have also found out
there is a
form, BOE-502-P "Possessory Interests Annual Usage Report" that is required to be
filed by
February 15th with the County Assessor. It is covered under Section 480.6 of the
Revenue &
Taxation Code. This report covers all leases, sub-leases and assignments of all Real
Property
owned by governmental entities.
Dick Pattinson
Tuolumne Utilities District
we0825.xls
