INTRODUCED
HJR 23 -- Personal Property Tax
Sponsor: Smith
This proposed amendment to the constitution exempts non--
commercial motor vehicles from personal property taxation.
Counties are authorized to adopt by ordinance and by a vote of
the people of the county a local sales tax of up to 1% to recoup
the losses resulting from the exemption of non-commercial motor
vehicles from personal property taxation. The county will
distribute the proceeds of the sales tax to the affected
political subdivisions proportionately.
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Last Updated September 30, 1999 at 1:29 pm