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2003 SESSION

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HB 2323 Personal Property tax; situs for assessment of motor vehicles.

Introduced by: Thelma Drake | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Personal property tax; situs for assessment of motor vehicles. Clarifies that the situs for assessment purposes of business vehicles with a weight of 10,000 pounds or less is the locality in which the business owner has a definite place of business and in which he directs or controls the use of such vehicles, provided he has sufficient evidence that he has paid the tax to such locality. This bill is identical to SB 1033.


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