Document # Public Document # Document Type Date Issued Description
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
04091974-1 Attorney General's Opinion 04/09/1974 Nursery; Farm Products Exemption from License Tax on Peddlers
03301973 Attorney General's Opinion 03/30/1973 Assessments;Agricultural, Horticultural, Forest or Open Space Land;Application Requirement;Late Filing
12131991 Attorney General's Opinion 12/13/1991 Privately Owned Subdivision Water System; Application of Local Tax
05071998 Attorney General's Opinion 05/07/1998 Real property in a retirement community exempt from state recordation taxation.
00-038 Attorney General's Opinion 07/12/2000 Correction and refund of local taxes; Authority of county
99-092 Attorney General's Opinion 03/14/2000 Interest on overpayments
08101967 Attorney General's Opinion 08/10/1967 Local Licensing; Trailer Camps and Trailer Parks and the Parking of Trailers
03191973-2 Attorney General's Opinion 03/19/1973 Wilderness and Open Space Areas
05141974 Attorney General's Opinion 05/14/1974 Community Association
08091989 Attorney General's Opinion 08/09/1989 Interstate Trucking Company; U.S. Constitution Commerce Clause
06071968 Attorney General's Opinion 06/07/1968 Office Building Leased by County; Taxability
04-055 Attorney General's Opinion 12/14/2004 If landowner has recorded perpetual easement held by locality devoted to open-space use, locality has no discretion and must grant open-space tax assessment to parcel so encumbered. If landowner proffers agreement not to change use of land, locality has discretion to accept, reject, or negotiate modification of agreement with landowner. Wetlands mitigation banks not otherwise wholly exempt from local real estate taxation must be assessed in same manner as similarly situated and classified property. Local tax assessor may require owners of wetlands mitigation banks to furnish certified statements of income and expenses attributable to such property.
02-146 Attorney General's Opinion 01/27/2003 Applicability of gross receipts exemption to real estate brokers
09221976 Attorney General's Opinion 09/22/1976 Meals and Lodging
07081971 Attorney General's Opinion 07/08/1971 Secrecy of Information;
01-054 Attorney General's Opinion 06/29/2001 Exemption, Substantial net profit
09081997 Attorney General's Opinion 09/08/1997 Tax of alcoholic and nonalcoholic beverages not served as part of meal.
Administration of local meals tax
04291988-2 Attorney General's Opinion 04/29/1988 Refund Resulting from Proration of Personal Property Tax
03201974-1 Attorney General's Opinion 03/20/1974 Refunds;Erroneously Paid Taxes
01231973 Attorney General's Opinion 01/23/1973 Assessment of New Buildings;Taxation of Razed, Damaged or Destroyed Buildings
10301987 Attorney General's Opinion 10/30/1987 Out-of-State Computer Sales
04231975 Attorney General's Opinion 04/23/1975 Attorneys