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2003 SESSION
SB 1033 Real estate tax; situs for assessment of motor vehicles.
Introduced by: Charles J. Colgan | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Personal property tax; situs for assessment of motor vehicles. Clarifies that the situs for assessment purposes of business vehicles is the locality in which the business owner has a definite place of business and from which place he controls or directs the use of the vehicles, provided he has sufficient evidence that he has paid the tax to such locality. This bill is identical to HB 2323.
SUMMARY AS PASSED SENATE:
Real estate tax; situs for assessment of motor vehicles. Clarifies that the situs for assessment purposes of business vehicles is the locality in which the business' owner has a definite place of business provided he has sufficient evidence that he has paid the tax to such locality.
SUMMARY AS INTRODUCED:
Real estate tax; situs for assessment of motor vehicles. Clarifies that the situs for assessment purposes of business vehicles is the locality in which the business' owner has a definite place of business provided he has sufficient evidence that he has paid the tax to such locality.