Tax Type
Local Taxes
Property Tax
Description
Place of Residence; License Tags
Topic
Local Power to Tax
Local Taxes Discussion
Date Issued
12-13-1967
A person who owns an automobile and has his home and place of residence in Wytheville, Virginia, and is temporarily living in the city of Charlottesville and going to school at the University of Virginia should have his car assessed for personal property taxes in Wytheville, his residence. The town of Wytheville, being the place of residence of the owner, is the proper taxing authority to require the owner to obtain a license tag for the vehicle.
Attorney General's Opinion