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-ORANGE COUNTY ASSESSOR DEPARTMENT
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Webster J. Guillory, Assessor

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    Taxes On Moorings, Boat Slips and Tie Downs
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  *

Private use of public property is taxable under certain conditions.

 

  *

If you rent or lease a mooring, boat slip or tie down from a city or the county, you may receive a property tax assessment.

 

  * You may receive a property tax assessment if:
  * You are using facilities owned by a government agency (city, county, state, school district, etc.)
  * Your right to use government-owned property is independent, durable and exclusive
  -* You are not a government agency
   
   
   
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