Tax Type
Property Tax
Description
Status of Personal Property Taxation
Topic
Exemptions
Date Issued
05-25-1967
A County Board of Supervisors may, by proper ordinance, exempt from taxation, in whole or in part, items of household goods and personal effects set forth in § 58-829.1 of the Code. Since all of the household goods and personal effects included in the language of § 58-829.1 are placed in the same class for tax purposes, it would be unconstitutional to levy a different tax on any one of these items.
Attorney General's Opinion