Tax Type
Property Tax
Description
Public Service Corporation
Topic
Local Taxes Discussion
Property Subject to Tax
Date Issued
05-21-1970
A local assessing officer should allocate to a sanitary district which contains a public service corporation so much of the assessed value of the public service corporation as may be attributed to the sanitary district. It is the function of such officer to classify the property as real or tangible personal property, implying authority of the local assessing officer to break down a State Corporation Commission assessment into classifications necessary for extension of the taxes.
Attorney General's Opinion