Cal. Code Regs. Tit. 18, § 22 - Continuity of Possessory Interests

(a) The continuity of possession or exclusive use necessary to establish a possessory interest will vary according to the location and character of the property. The continuity of use necessary for finding a possessory interest to exist is satisfied when the possessor of the property uses it to substantially the same extent as would an owner engaged in the same activity.

(b) Standards for determining the existence of taxable possessory interests based on continuity are:

(1) Actual or constructive possession or exclusive use of property on the lien date for the current year.

(2) Recurrent possession or exclusive use, whether or not the period extends through the lien date, when there is a history on the lien date of recurring use by the present or former possessors making a similar use of the property.

(3) Infrequent actual possession or exclusive use on a recurrent basis when the continuation of the right to possession or exclusive use is conditioned on or evidenced by the possessor having made a contribution to the value of the property by way of investment on or near the property occupied.

Notes

Cal. Code Regs. Tit. 18, § 22

1. New section filed 1-19-71; effective thirtieth day thereafter (Register 71, No. 4).
2. Amendment of NOTE filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).

Note: Authority cited: Section 15606, Government Code. Reference: Sections 107, 107.1 and 107.4, Revenue and Taxation Code.

1. New section filed 1-19-71; effective thirtieth day thereafter (Register 71, No. 4).
2. Amendment of NOTE filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).