Tax Type
Property Tax
Description
Motor Vehicle Registration; Municipal Issuance of License Plates
Topic
Property Subject to Tax
Date Issued
04-22-1964
Towns and counties may not adopt an ordinance to enforce a penalty for failure to pay the property tax on a motor vehicle or to purchase license plates. The only personal property receipt which a town treasurer may require before issuing a license tag is the one on the vehicle itself. The town acts within its power when it penalizes the operation of a motor vehicle without displaying any required license tags.
Attorney General's Opinion