Tax Type
Property Tax
Description
Nonprofit Corporation;Motor Vehicles
Topic
Exemptions
Date Issued
12-03-1975
A nonprofit corporation, whose charitable objectives are mobilized through a community action program, is subject to personal property tax on the motor vehicles used by the program for corporate purposes. Although the purposes of the corporation are considered beneficial and charitable to the community, there are no provisions for personal property tax exemptions for motor vehicles.
Attorney General's Opinion