Tax Type
Property Tax
Description
Motor Vehicle;Seizure by United States;Pro Rata Return of Tax
Topic
Collection of Tax
Date Issued
08-06-1974
There is no provision for a pro rata return of personal property taxes paid on an automobile which is seized by the United States in execution of a lien. A change in the ownership of tangible personal property after January 1 does not affect the tax liability of an individual for the year.
Attorney General's Opinion