Tax Type
Property Tax
Description
Treasurers Responsibility For Processing Capitation Tax Tickets
Topic
Property Subject to Tax
Date Issued
06-04-1968
Treasurers are not relieved from the responsibility of processing capitation tax tickets by virtue of the amendment to § 58-960, Code, which eliminates the compulsory feature as to the mailing of tax bills of less than two dollars. The mailing of state capitation tax bills will be discretionary on the part of the treasurers where no other tax brings the liability of the taxpayer up to the two dollar level.
Attorney General's Opinion