Tax Type
Property Tax
Description
Serviceman; Automobile Located Outside State; Tax Situs
Topic
Property Subject to Tax
Date Issued
02-14-1973
The tax situs of an automobile owned by a serviceman who is a domiciliary of this State is the county in which his legal residence is located. Although the vehicle is in another state where the serviceman is assigned, tax situs remains in the domicile. Moreover, the automobile is taxable at full value because it does not acquire a taxable situs outside this State. The Soldiers' and Sailors' Civil Relief Act prevents personal property of a serviceman from obtaining a tax situs outside his domicile.
Attorney General's Opinion