Tax Type
BPOL Tax
Description
Trailer Parks or Camps; Rate Freeze;Applicability to Penalties
Topic
Penalties and Interest
Date Issued
12-30-1976
Chapter 567, Laws of 1976, which prohibits localities from increasing license taxes on trailer parks or camps after December 31, 1975, does not prevent a locality from increasing its penalty for failure to pay the tax.
Attorney General's Opinion