Document # Document Type Date Issued Description
02141992 Attorney General's Opinion 02/14/1992 Application of Local Real Estate Tax to Charitable Organization
02281977 Attorney General's Opinion 02/28/1977 Installment Payment of Taxes;Penalties and Interest;Waiver
01061978 Attorney General's Opinion 01/06/1978 Rate Reduction for Large Transactions;Effective Date
99-117 Attorney General's Opinion 01/04/2002 Taxability of real estate owned by charitable, religious or educational entities
12011997 Attorney General's Opinion 12/01/1997 Limitations on rate of license taxes; Wholesale merchants; Situs of purchases
04071995 Attorney General's Opinion 04/07/1995 Manufactured homes; Reassessment
08131974 Attorney General's Opinion 08/13/1974 Nonprofit Association of Educators;Charitable Organization
07191996 Attorney General's Opinion 07/19/1996 Deeds of trust or mortgages; Refinancing of existing debt with same lender
05-027 Attorney General's Opinion 08/19/2005 Authority for locality to impose greater threshold amount of gross receipts for purposes of BPOL tax than statutory minimum; locality may create subclassification of BPOL business classification and apply different threshold of gross receipts, provided threshold is greater than applicable statutory threshold and reasonable municipal policy exists to justify classifications.
03061970-1 Attorney General's Opinion 03/06/1970 Agreement for Protection of Noteholder.
02-113 Attorney General's Opinion 12/19/2002 Secrecy of information
08311970 Attorney General's Opinion 08/31/1970 Utility Consumers' Taxes; Town Charter
04241973 Attorney General's Opinion 04/24/1973 Instrument Containing Lease and Contract of Sale.
06221965 Attorney General's Opinion 06/22/1965 Installment Payments
06081999 Attorney General's Opinion 06/08/1999 Pay telephone service; consumer utility tax
02181969 Attorney General's Opinion 02/18/1969 Nature of the Organization Determines Tax Status
04051996 Attorney General's Opinion 04/05/1996 Correction of errors by assessing officials; Erroneous acreage amount
11201984 Attorney General's Opinion 11/20/1984 Motor Vehicle Purchased by a Church
02181975 Attorney General's Opinion 02/18/1975 Water Supplier
01111996 Attorney General's Opinion 01/11/1996 Exempt organizations;Tourism authority
11241970-1 Attorney General's Opinion 11/24/1970 Church Related Property
06161975 Attorney General's Opinion 06/16/1975 Severance; Municipal License Tax; Applicability of Rate Freeze
12301976 Attorney General's Opinion 12/30/1976 Trailer Parks or Camps; Rate Freeze;Applicability to Penalties
09221997 Attorney General's Opinion 09/22/1997 Exemptions;Carriers certified as public service corporations
02071990 Attorney General's Opinion 02/07/1990 Land Use Taxation