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DOES STREET DANCING TRIGGER POSSESSORY INTEREST ASSESSMENTS?

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DOES STREET DANCING TRIGGER POSSESSORY INTEREST ASSESSMENTS?

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In the recent State Board of Equalization survey of Mono County assessment practices, the board is suggesting the Bridgeport Motorcycle Jamboree and annual “Hog Jamboree” be subject to possessory interest assessments for activities including dancing in the streets. The county disagrees. According to the board, the Bridgeport Chamber of Commerce has held the Bridgeport Motorcycle Jamboree for several years. The county temporarily closes several roads and allows the use of county roads, the stage in front of the courthouse and the airport for drag races and dances. Additionally, a fee schedule is adopted annually for clubs, organizations and businesses using public property to sell food and beverages during the annual “Hog Jamboree.” The board says the arrangement appears to meet the requirements of durability, continuity, independence, and private benefit to create a taxable possessory interest. Mono County Assessor Glenn Barnes disagrees. According to Mr. Barnes, the motorcycle gatheri

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