Document # Public Document # Document Type Date Issued Description
04041974-1 Attorney General's Opinion 04/04/1974 Church Property;Gasoline Service Station
05191995 Attorney General's Opinion 05/19/1995 Public service corporations
11191985 Attorney General's Opinion 11/19/1985 Churches, Authority of Cities to Levy Consumer Utility Taxes on Churches
11141977 Attorney General's Opinion 11/14/1977 Religious Institutions
06081999 Attorney General's Opinion 06/08/1999 Authority of locality to impose consumer utility tax must be clear. Because provider of pay telephone service is not "consumer" subject to imposition of tax for services provided by telephone company, owner of pay telephones is not subject to tax.
07121971 Attorney General's Opinion 07/12/1971 Faculty Housing
11181970 Attorney General's Opinion 11/18/1970 Private School Property
01191990 Attorney General's Opinion 01/19/1990 Boat Docked In State; Imposition of Personal Property Taxes
06151972 Attorney General's Opinion 06/15/1972 Deed Conveying Property From Tenants In Common to Limited Partnership.
05-081 Attorney General's Opinion 01/09/2006 Taxes or assessments upon abutting property owners
03-092 Attorney General's Opinion 10/31/2003 Taxes and Assessments for local improvements
08151986 Attorney General's Opinion 08/15/1986 Notice of Delinquent Tax
05241963 Attorney General's Opinion 05/24/1963 Motor Vehicles; Dealers' Vehicles
12051985 Attorney General's Opinion 12/05/1985 Monies In Escrow Accounts
10061966 Attorney General's Opinion 10/06/1966 Farmers; Taxability of Fencing Materials
03261971 Attorney General's Opinion 03/26/1971 Merchants' Licenses
03261971-1 Attorney General's Opinion 03/26/1971 Public Service Corporations; Designation by Court as Real Estate
05021974 Attorney General's Opinion 05/02/1974 Spouse of Military Retiree;Retirement Benefits
02161967 Attorney General's Opinion 02/16/1967 Tax Paid on Recordation of Contract
12301986 Attorney General's Opinion 12/30/1986 Quitclaim Deed
11081973 Attorney General's Opinion 11/08/1973 Lessee of Tax-Exempt Entity
02251998 Attorney General's Opinion 02/25/1998 Real estate defined;Classification of real property
05241988 Attorney General's Opinion 05/24/1988 Lack of Notice of Real Estate Taxes Due; Application of Tax Payments
03-030 Attorney General's Opinion 06/26/2003 Civil remedies and Procedure
10241974-1 Attorney General's Opinion 10/24/1974 Increased Assessment;Notice;Mortgagee