Is Section 201 of the California Tax Code interpreted as "all 'property' subject to taxation"?
California, United States of America
The following excerpt is from Cox Cable San Diego, Inc. v. County of San Diego, 185 Cal.App.3d 368, 229 Cal.Rptr. 839 (Cal. App. 1986):
Section 201 has been construed to mean "all 'property' is subject to taxation." (Lucas v. County of Monterey, supra, 65 Cal.App.3d 947, 952, 135 Cal.Rptr. 707.) It has long been held that "a valuable possession of land is deemed property and is taxable." (Ibid.)
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