Tax Type
Local Taxes
Description
County Motor Vehicle License Tax; School Buses Owned by Private Schools
Topic
Local Power to Tax
Local Taxes Discussion
Property Subject to Tax
Date Issued
04-30-1974
A county motor vehicle license tax is properly imposed on private school buses regularly garaged and used in the county by a school located there. If the school is not located in the county (but the buses are regularly garaged and used there), it is exempt from the county's tax if its home county imposes a similar tax on the buses.
Attorney General's Opinion