Document # Public Document # Document Type Date Issued Description
05311972 Attorney General's Opinion 05/31/1972 Masonic Lodge;Title to Property Transferred to Separate Corporation;Exemption
05141970 Attorney General's Opinion 05/14/1970 Southern Conference of the Council of State Governments
10271978 Attorney General's Opinion 10/27/1978 Elderly or Handicapped Persons;Penalties on Failure to Pay
01081993 Attorney General's Opinion 01/08/1993 Taxation of Unlicensed Business
06041970 Attorney General's Opinion 06/04/1970 Mobile Homes
07311986 Attorney General's Opinion 07/31/1986 Foreign Importer; Multiple Localities
05-021 Attorney General's Opinion 06/14/2005 Design, establishment, and maintenance of secure data processing system containing confidential taxpayer information primarily is question of fact for local commissioner of revenue; commissioner should balance administrative discretion with statute governing secrecy of certain information obtained in performance of his duties and Government Data Collection and Dissemination Practices Act. Information contained on and access to such system is subject to secrecy. Design and construction of system without access to confidential data is not necessarily subject to secrecy provisions that prohibit commissioner from divulging certain information.
10021975 Attorney General's Opinion 10/02/1975 Delinquent Tax Liens;Period of Enforceability
02141985 Attorney General's Opinion 02/14/1985 Basis for Determining the Grantor's Tax
04081996 Attorney General's Opinion 04/08/1996 Real estate devoted to agricultural, horticultural, forest or open-space use; Change in use or zoning
12011978 Attorney General's Opinion 12/01/1978 Gross Receipts;Situs;Interstate Commerce;Apportionment
12021997 Attorney General's Opinion 12/02/1997 Real estate devoted to agricultural, horticultural, forest, or open-space use; Land Preservation
02-003 Attorney General's Opinion 01/31/2002 Local Officers – Treasurers — Review of Local Taxes – Collection by Treasurers, etc.
02151973 Attorney General's Opinion 02/15/1973 Assignment of Lease and Sale of Building; Taxes Applicable
01191971 Attorney General's Opinion 01/19/1971 Augusta Agricultural-Industrial Exposition
02-122 Attorney General's Opinion 05/20/2003 County treasurer authority to serve as agent for town treasurer or finance director to collect town taxes
00-066 Attorney General's Opinion 03/30/2001 Long distance telephone call charges from the gross receipts of a mobile telephone co
10261972 Attorney General's Opinion 10/26/1972 Mineral Lands;Assessment
07081974 Attorney General's Opinion 07/08/1974 Assessment;New Construction
04071971-1 Attorney General's Opinion 04/07/1971 Indians
04031967 Attorney General's Opinion 04/03/1967 Assessment of Public Utility Property
05311972-1 Attorney General's Opinion 05/31/1972 Liens; Taxes Due From Prior Owner;Property Owned by the United States;Failure to Apply for Abatement
01171977-1 Attorney General's Opinion 01/17/1977 Exemption or Tax Deferral on Property of Elderly Persons;Joint Ownership with Person Under Age 65
02111975-1 Attorney General's Opinion 02/11/1975 Religious Organization;Timberland
05301973 Attorney General's Opinion 05/30/1973 Requirement for Prior Payment of Personal Property Tax