Tax Type
Property Tax
Description
Capitation Tax;1970 Bills
Topic
Collection of Tax
Date Issued
05-12-1970
Bills for the 1970 capitation tax assessment should be sent during the year, regardless of favorable action for the repeal of the tax. The tax year begins on January 1 of each year, and 1970 assessments are thus due on January 1, 1970. The mailing of bills is discretionary only in cases where the total tax of a taxpayer is less than $2.00.
Attorney General's Opinion