Document # Public Document # Document Type Date Issued Description
10041972 Attorney General's Opinion 10/04/1972 Municipal Corporations; Boxing and Wrestling Matches
04291996 Attorney General's Opinion 04/29/1996 Board of supervisors may reduce annual tax rate on personal property at any time during calendar year until July 1, 1996, effective date of amendment providing for change in tangible personal property tax rate to be made before date commissioner of revenue delivers personal property and land books to treasurer; lacks authority to make taxpayer refunds resulting from personal property tax reduction, absent specific statutory authority.
11171978 Attorney General's Opinion 11/17/1978 Appraisal Techniques
03071990 Attorney General's Opinion 03/07/1990 Subscriber Line Charge or End User Charge subject to Local Utility Tax
06101974 Attorney General's Opinion 06/10/1974 Special Assessments;Land Used for Agricultural, Etc., Purposes
01231967 Attorney General's Opinion 01/23/1967 Standing Timber
12031968 Attorney General's Opinion 12/03/1968 Attorneys; Imposition of Local License Tax
09021970 Attorney General's Opinion 09/02/1970 Widow's Dower Interest
06271985-1 Attorney General's Opinion 06/27/1985 Deed of Trust
03241970 Attorney General's Opinion 03/24/1970 Local License Fees Greater than State Fees
09131985 Attorney General's Opinion 09/13/1985 Review Date for Delinquent Taxes
04111995-1 Attorney General's Opinion 04/11/1995 Electropainting and electroplating
12121973 Attorney General's Opinion 12/12/1973 Boat;Tax Situs
10281974 Attorney General's Opinion 10/28/1974 Commercial Photographer;Purchase of Materials
02131967 Attorney General's Opinion 02/13/1967 Community Club
05291974 Attorney General's Opinion 05/29/1974 Deed of Correction; Change of Grantee's Name on Second Deed
07311974 Attorney General's Opinion 07/31/1974 Reassessment;Building Condemnation
03-053 Attorney General's Opinion 07/31/2003 Whether nonprofit entity is 'benevolent' entity for property tax exemption purposes
06181992 Attorney General's Opinion 06/18/1992 Town Authority to Tax Tobacco Products
09121974 Attorney General's Opinion 09/12/1974 Basis of Tax; Consideration;Inclusion of Interest
04-095 Attorney General's Opinion 04/04/2005 No authority for county to receive payment of service fee in lieu of property and other taxes unless entity is tax-exempt. County may only negotiate arrangement pursuant to Electric Authorities Act for defined 'authority.' No authority for county to arrange continuous stream of payments in lieu of local taxes from commercial entity; no arrangement for General Assembly to modify or abrogate.
01121971 Attorney General's Opinion 01/12/1971 Conditional Assignment of Rentals; Supplemental Deed
06191972 Attorney General's Opinion 06/19/1972 Public Service Corporations; Authority of City Revenue Commission to Change Assessment
08-040 Attorney General's Opinion 08/26/2008 County treasurer is responsible for receiving any asset forfeiture funds which must be held and used only for law-enforcement purposes
01301973 Attorney General's Opinion 01/30/1973 Condemnation Proceedings