The Room 208 Blog

One real estate licensing course criterion has become a major point of contention in later decisions expanding the category of interests considered possessory. A representative 1968 decision found a refreshment concession at a municipal golf course clubhouse to be a taxable possessory interest, reversing a trial court finding that the terminable five-year contract constituted no more than a license. The Court of Appeal expressed doubt that any single characteristic could identify a taxable interest.  E.g., Dressler v. County of Alpine, Wells Nat'l Services Corp. v. County of Santa Clara.