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2002 SESSION

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SB 66 Personal property tax; situs for assessment.

Introduced by: John C. Watkins | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Personal property tax; situs for assessment. Provides that if it cannot be determined where a motor vehicle or boat is normally garaged, docked or parked, the situs shall be the county or city in which such motor vehicle or boat is registered. The bill goes on to provide that if it cannot be determined where travel trailers and airplanes are normally garaged, stored or parked, the situs will be the domicile of the owner of such personal property.


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