Tax Type
Property Tax
Description
Automobile Owned by Student
Topic
Property Subject to Tax
Date Issued
06-22-1972
A locality may assess a personal property tax against an automobile owned by a student residing in the locality during the entire school year even though his permanent residence is in another locality.
Ed. Note: Effective July 1, 1972, the taxable situs of a motor vehicle is the locality in which the vehicle is normally garaged or parked. This amendment would not affect the taxable situs of the vehicle involved in the above opinion.
Attorney General's Opinion