Tax Type
Property Tax
Description
Liability for Personal Property Tax.
Topic
Collection of Tax
Date Issued
05-24-1967
A taxpayer owning personal property located in a county on January 1, 1965 is liable for 1965 taxes levied upon property on that date. The taxpayer's later removal from the county does not change his liability. However, he would not be liable for taxation for the year 1966 if he moved out of the county in the fall of 1965 and took his personal property with him.
Attorney General's Opinion