Tax Type
Property Tax
Description
Tax Situs;Owner Moving From One Locality to Another
Topic
Property Subject to Tax
Date Issued
07-18-1974
Personal property (other than motor vehicles, boats or airplanes) owned by a person moving from one locality to another within the State after the first day of the tax year (January 1) cannot be taxed by the new locality. Similarly, the tax situs of the person's motor vehicles, etc., is the locality in which the vehicle is normally garaged, docked or parked of January 1.
Attorney General's Opinion