Tax Type
Local Taxes
Property Tax
Description
Authority of County Board of Supervisors in Determining Assessed Values of Real or Personal Property.
Topic
Local Power to Tax
Local Taxes Discussion
Property Subject to Tax
Rate of Tax
Date Issued
02-19-1964
A county board of supervisors has no power to direct the Commissioner of Revenue to increase or decrease for school purposes the percentage of assessed valuations found as a result of appraisals in the last general reassessment.
Attorney General's Opinion