§ 22. Continuity of Possessory Interests.
18 CA ADC § 22Barclays Official California Code of Regulations
18 CCR § 22
§ 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.
Credits
Note: Authority cited: Section 15606, Government Code. Reference: Sections 107, 107.1 and 107.4, Revenue and Taxation Code.
History
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).
This database is current through 4/19/24 Register 2024, No. 16.
Cal. Admin. Code tit. 18, § 22, 18 CA ADC § 22
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