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B-191232 1 (1978-06-20)

handle is hein.gao/gaobadgdc0001 and id is 1 raw text is: DECISION FILE: 8-191232 I MATTER OF: ValGene Mitchell - Ponsessory Interest Taxes DIGEST: Deceased National Park Service employee had Leen assessed possessory interest tax on Government quarters which he re.ted and occupied. Agency policy per- miLted waiver of payroll dJeduct.ion for quarters rent in amour.t of tax paid. Policy prohib ted issadnce of Govern- ment check or cash for payment of taxes. Claim by employee's widow for payment of taxe assessed but unpaid is denied. Under agency policy no further payroll deductions can be made, and reimburse- ment may not be made by Government check or cash payment. By a letter dated January 25, 1978, Mr. Foon Lee, a certi- fying officer of the Department of the Interior, NationaL Park Service, requested a decision concerning a claim submitted ty Mrs. ValGene Mitchell, the vidow of Mr. Leone Mitchell, a former Park Service employee. Mrs. Mitchell is claiming reimbursement of possessory interest taxes which were assesied while she and her deceased husband occupied houbing owned and rented to them by the Park Service. The record indicates that prior to his death Mr. Mitchell was the Superintendent of the Whiskeytown Natio.el Recreation Area, California. From at least 1973 until the Amte of his death, he rented a dwelling owned by his employer, the National Park Service. During that period of time, Shasta County, California, assessed a possessory interest tax against Mr. Mitchell's tenancy interest. Counties in California are authorized to ixoose an annual use or property tax on possessory interests ir, improve- ments on tax-exempt land. See sections 104 and 107 of California Revenue and Taxation Code, and 18 California Administrative Code, section 21b. Thus, a possessory interest tax is a levy on a person's right to use and occupy land which is owned by a tax-exempt I. I ~ p it, J 1 4 K) [1 l 1 I I .' THE COMPTROLLER GENERAL / 2P THE UNITED mTAres WAUHINGTN D.C. s DATE: j~nq 20), 319T8

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