Document # Public Document # Document Type Date Issued Description
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
01-118 Attorney General's Opinion 04/12/2002 Flat tax Imposed on itinerant merchants and peddlers
02261974 Attorney General's Opinion 02/26/1974 Sales Price; Coupons
01191973 Attorney General's Opinion 01/19/1973 Responsibility of Treasurer
04021992-1 Attorney General's Opinion 04/02/1992 Peddlers
12301969 Attorney General's Opinion 12/30/1969 Loan by Federal Government
05211968 Attorney General's Opinion 05/21/1968 Passenger Vehicle Fees;County Power to Tax All Vehicles.
07201984 Attorney General's Opinion 07/20/1984 BPOL Tax; Banks, Savings and Loan Associations
09131972 Attorney General's Opinion 09/13/1972 Deed Executed Under Court Order.